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The Local Authorities (Capital Finance and Accounting) (Wales) (Amendment) Regulations 2010
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- Wales Statutory Instruments
- 2010 No. 685 (W. 67)
- Regulation 7
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Short-term accumulating compensated absences
7. After regulation 24G, insert—
“Short-term accumulating compensated absences
24H. Where, in accordance with proper practices, a local authority includes an amount in respect of a liability for short-term accumulating compensated absences in its balance sheet, the authority must not charge to a revenue account an amount in respect of that liability until the date on which the liability ceases or is discharged.”.
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