Dear Her Majesty’s Treasury,
Please supply the IFRS definition used to test whether liabilities appear on or off the balance sheet.
I have the WGA version, and I have the European system of accounts version. Neither correspond the the IFRS version which is
If you received something of economic value [goods, services, money] in the past and as a consequence are obligated to deliver something of economic value in the future, you have a liability.
Why would you apply a different test to prepare the WGA?
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Dear Mr Leaton,
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