Fixed assets and investment property research workspace | LocalGAAP UK

A governed UK reporting research perimeter for fixed assets and investment property, including current authority, facts, transition, professional judgment, review, and group-reporting impact.

Public scope

Structured context for people and machine readers.

This is a public product and knowledge surface. Illustrative workflows do not establish a professional conclusion, legal or tax advice, guaranteed outcome, or live customer implementation.

  • Entity and legal perimeter
  • Current authoritative sources
  • Judgments, elections, and transition
  • Presentation and disclosure
  • Reviewed group impact

Public knowledge 01

Decision areas

  1. 01

    Asset population, ownership, componentisation, and cost

  2. 02

    Useful lives, residual values, depreciation, and revaluation

  3. 03

    Investment-property definition and fair-value evidence

  4. 04

    Impairment indicators, recoverable amount, disposal, and held-for-sale context

  5. 05

    Capital commitments, presentation, and disclosure

Public knowledge 02

Evidence packet

  1. 01

    Asset register, invoices, project approvals, and location records

  2. 02

    Engineering, useful-life, and residual-value support

  3. 03

    Valuations, market evidence, and impairment models

  4. 04

    Disposal documents, reconciliations, and control sign-offs

Public knowledge 03

Governed outputs

  1. 01

    Asset classification and measurement policy

  2. 02

    Depreciation, valuation, and impairment record

  3. 03

    Asset rollforward and disclosure support

  4. 04

    Local-to-group fixed-asset bridge

Public knowledge 04

Source-to-workflow route

  1. 01

    Primary source

  2. 02

    Entity facts

  3. 03

    Professional assessment

  4. 04

    Reviewer decision

  5. 05

    Group impact

Reading path

LLM-readable guide

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