Decision Details

General
Reports

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Details

Status:

Decision Proposed

Title:

Accounting Policies, Critical Accounting Judgements and Key Sources of Estimation Uncertainty

Is a Key Decision:

Details:

Report of the Finance Manager and Deputy S151 Officer

Implementation Date (not before):

Thu 23 Apr 2026

Implementation Date Notes:

Department:

Business Transformation

Rating:

Estimated Cost:

Contact for Background Papers:

Background Papers:

Decision Type:

Committee

Decision Maker:

Audit and Risk Committee

Is the Decision Maker Aware of the Decision:

Is the Head of Services Aware of the Decision:

Is Decision County Wide:

Would the recommended decision be contrary to the budget and policy framework:

Budget Provision:

Further Information:

Documents to be Given to Decision Maker:

Decision Proposed:

Decision Conclusion:

Decision Options:

Decision Criteria

This Decision does not contain any decision criteria records.

Wards

This Decision does not contain any Ward records.

Topics

This Decision does not contain any Topic records

Overview and Scrutiny

This Decision does not contain any Overview and Scrutiny records.

This section allows you to view the reports for the Decision.

Reports

Audit and Risk Committee- Accounting Policies and Estimation Uncertainty (71Kb)
1. Accounting Policies Estimation Uncertainty and Critical Judgements - Appendix 1 (183Kb)

This section displays the history of the Decision.

Decision History

Date & Time Created	User Full Name	Status Description	Details
1 Page 1 of 1, items 1 to 8 of 8.
15/04/2026 10:25:16	Becky Brown	Business Item Created
15/04/2026 10:25:16	Becky Brown	Committee Added	Audit and Risk Committee
15/04/2026 10:25:16	Becky Brown	Meeting Added	23/04/2026 4:00PM
15/04/2026 10:25:24	Becky Brown	Status Changed	Decision Scheduled [1]
15/04/2026 10:26:02	Becky Brown	Report Added	Document ID 37336: Audit and Risk Committee- Accounting Policies and Estimation Uncertainty
15/04/2026 10:26:03	Becky Brown	Report Added	Document ID 37337: Accounting Policies Estimation Uncertainty and Critical Judgements - Appendix 1
15/04/2026 10:26:12	Becky Brown	Report Removed	Document ID 37337: Accounting Policies Estimation Uncertainty and Critical Judgements - Appendix 1
15/04/2026 13:08:29	Becky Brown	Status Changed	Decision Proposed [2]

Approval/Comments

No history found.