Company Leases (Hansard, 20 November 2001)

HC Deb 20 November 2001 vol 375 c275W 275W

§ Matthew Taylor
To ask the Chancellor of the Exchequer for what reason there is not a public sector accounting counterpart to the Statement of Standard Accounting Practice 21 concerning the accounting treatment of leases that UK companies enter into; and if he will make a statement. [16076]

§ Mr. Andrew Smith
Public sector accounting standards require the application of Statement of Standard Accounting Practice (SSAP) 21.