Fixed Assets
- Disclose impairment losses on fixed assets in accounts Landlord
Scottish Statutory Instrument
2007
Scotland
The Registered Social Landlords Accounting Requirements (Scotland) Order 2007
At a glance
What's here
8 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Landlord 8
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Landlords also bound by 216 other Acts (top 5 shown)
- Renting Homes (Wales) Act 2016 2016 74 duties
- Housing Act 1985 1985 53 duties
- Housing Act 1996 1996 30 duties
- The Service Charges (Consultation Requirements) (England) Regulations 2003 2003 27 duties
- The Service Charges (Consultation Requirements) (Wales) Regulations 2004 2004 26 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Fixed Assets
- Disclose land ownership and lease type in your balance sheet Landlord
Creditors
- Disclose secured debts, payment terms and finance cost adjustments in creditors Landlord
General accounting requirements
- Prepare financial statements in the required format and content Landlord
Accounting principles and policies
- Apply consistent accounting policies and disclose them in accounts Landlord
Format of income and expenditure account and balance sheet
- Use prescribed format for income and expenditure account and balance sheet Landlord
Notes to the accounts
- Add required notes and prior-year comparisons to your accounts Landlord
Additional statements
- Include surplus/deficit statements and cash flow in accounts Landlord
Browse 35 other sections — procedural / definitional / commencement
Establishment of registered social landlord
Officers' emoluments
Officers' emoluments
Consideration for officers' services
Employees
Auditors
Interest payable and similar charges
Taxation
Taxation
Fixed Assets
Fixed asset investment
Creditors
Provisions
Provisions
Provisions
Share capital
Accommodation managed by others
Accommodation managed by others
Charges
Capital and other commitments
Capital and other commitments
Contingent liabilities
Administration details
Accounting standards
Group accounts
Officers' emoluments
Citation and commencement
Interpretation
Application of Order
Information in specified form
Materiality
True and fair view
Housing activities
Signature of balance sheet
Revocation and savings
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