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CONSULT.ClosedConsultation · gov.uk

Thematic Review of Non-investment Asset Valuation for Financial Reporting Purposes – Consultation Paper

This Consultation Paper is to consult on changes that will affect Financial Reporting Manual (FReM) adaptations and interpretations of International Accounting Standard 16 Property Plant and Equipment (IAS 16) and adaptations of International Accounting Standard 38 Intangibles (IAS 38), in respect of the measurement of assets. These changes flow from HM Treasury’s Thematic Review of Non-investment Asset Valuations for Financial Reporting Purposes.

Last fetched 03 May 2026 · gov.uk
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Public consultation on Thematic Review of Non-investment Asset Valuation for Financial Reporting conducted by HM Treasury:

  • The document contains HM Treasury assessments of alternative valuation options and an overview of an initial preferred option
  • Its publication forms part of due processes for any changes
  • This Consultation Paper is to commence the public consultation process on proposed changes
  • It invites comment from interested parties on all options presented
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