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Report

Annual Report and Accounts 2020 to 2021

The Gambling Commission's 2020 to 2021 Annual Report and Accounts

  1. Contents
  2. Notes to the accounts
  3. Statement of accounting policies

Statement of accounting policies

Contents

  1. a) Accounting conventions Statement of accounting policies - Accounting conventions for the Annual Report 20/21.
  2. b) Non-current assets Statement of accounting policies - Non-current assets for the Annual Report 20/21.
  3. c) Pension costs Statement of accounting policies - Pension costs for the Annual Report 20/21.
  4. d) Operating leases Statement of accounting policies - Operating leases for the Annual Report 20/21.
  5. e) Finance leases Statement of accounting policies - finance leases for the Annual Report 20/21.
  6. f) Employee costs Statement of accounting policies - employee costs for the Annual Report 20/21.
  7. g) Value Added Tax Statement of accounting policies - value added tax for the Annual Report 20/21.
  8. h) Licence fee receipts & fee income recognition Statement of accounting policies - Licence fee receipts & fee income recognition for the Annual Report 20/21.
  9. i) Financing grant-in-aid Statement of accounting policies - Financing grant-in-aid for the Annual Report 20/21.
  10. j) Financial instruments Statement of accounting policies - Financial instruments for the Annual Report 20/21.
  11. k) Functional and presentational currency Statement of accounting policies - Functional and presentational currency for the Annual Report 20/21.
  12. l) Corporation Tax Statement of accounting policies - corporation tax for the Annual Report 20/21.
  13. m) Segmental reporting Statement of accounting policies - Segmental reporting for the Annual Report 20/21.
  14. n) Cash and cash equivalents Statement of accounting policies - Cash and cash equivalents for the Annual Report 20/21.
  15. o) Treatment of penalty packages Statement of accounting policies - treatment of penalty packages for the Annual Report 20/21.
  16. p) Going concern Statement of accounting policies - going concern for the Annual Report 20/21.
  17. q) Accounting standards that have been issued but not yet adopted Statement of accounting policies - accounting standards that have been issued but not yet adopted for the Annual Report 20/21.
Next section
Statement of Operating Costs by operating segment
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