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Section B – The Financial Framework - Government Accounting

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BB – Appendix 5<br />

31 July 1997 to Finance Officers concerning treatment<br />

of trade-ins in Statement of Capital Assets and the<br />

Operating Cost Statement<br />

http://www.finance.gov.ie/documents/circulars/circula<br />

rs2007/letfinanoffappaccjul97.pdf<br />

B1.2.24<br />

Department of Finance Circulars relevant to Assets<br />

Registers<br />

Department of Finance Circular letter of 23 February<br />

1995 (Appropriation Accounts for 1994)<br />

http://www.finance.gov.ie/viewdoc.asp<br />

DocID=4956&CatID=28&StartDate=01+January+199<br />

5&m=<br />

Department of Finance Circular 18/97: Treatment of<br />

IT assets in assets registers and related matters<br />

http://www.finance.gov.ie/documents/circulars/circula<br />

rs2007/circ181997.pdf<br />

Department of Finance Circular 30/03: Treatment of IT<br />

assets in assets registers and related matters<br />

http://www.finance.gov.ie/viewdoc.asp<br />

DocID=4954&CatID=28&StartDate=01+January+200<br />

3&m=<br />

Department of Finance Circular 02/04: Increase in the<br />

Value Threshold for Inclusion of Assets in Assets<br />

Registers<br />

http://www.finance.gov.ie/viewdoc.asp<br />

DocID=4955&CatID=28&StartDate=01+January+200<br />

4&m=<br />

PFP 11/08

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