TY - BOOK ED - The Chartered Institute of Public Finance and Accountancy TI - Financial reporting in local government: / block 1 background and framework SN - NA SN - NA U1 - 352 CHA PY - 1995/// CY - London PB - CIPFA ( The Chartered Institute of Public and Accountancy) KW - Capital assets KW - FIxed assets KW - Capital maintenance theory KW - Capital account KW - Capital expenditure KW - Capital charges ER -