• SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026

Accounting Policies

SECTION CONTENTSPAGE
1 Basis of Preparation123
2 Basis of Consolidation124
3 Funding125
4 Property, Plant and Equipment126
5 Non-Current Assets Held for Sale129
6 Financial Assets129
7 Intangible Assets132
8 Inventories132
9 Income133
10 European Funding133
11 Dividend Income133
12 Leasing133
13 Expenditure135
14 Taxation135
15 Employee Benefits136
16 Exchange Gains and Losses137
17 Cash and Cash Equivalents138
18 Financial Liabilities138
19 Provisions138
20 Contingent Liabilities139
21 Critical Accounting Estimates and Judgements139
22 Accounting Standards Issued not yet Adopted142
  • 1 Basis of Preparation
  • 2 Basis of Consolidation
  • 3 Funding
  • 4 Property, Plant and Equipment
  • 5 Non-Current Assets Held for Sale
  • 6 Financial Assets
  • 7 Intangible Assets
  • 8 Inventories
  • 9 Income
  • 10 European Funding
  • 11 Dividend Income
  • 12 Leasing
  • 13 Expenditure
  • 14 Taxation
  • 15 Employee Benefits
  • 16 Exchange Gains and Losses
  • 17 Cash and Cash Equivalents
  • 18 Financial Liabilities
  • 19 Provisions
  • 20 Contingent Liabilities
  • 21 Critical Accounting Estimates and Judgements
  • 22 Accounting Standards Issued not yet Adopted