{"apiKey":"663e4ab4429e6a00666458b3ebfc7da87c2bf0c0","product":"PRO","logConsent":false,"consentCookieExpiry":90,"encodeCookie":false,"subDomains":true,"notifyOnce":false,"rejectButton":true,"toggleType":"slider","closeStyle":"icon","settingsStyle":"button","initialState":"OPEN","layout":"SLIDEOUT","position":"LEFT","theme":"DARK","necessaryCookies":["SESS*"],"optionalCookies":[{"name":"Analytics","label":"Analytics","description":"

We'd like to set Google Analytics cookies to help us improve our website by collecting and reporting information on how you use it. The cookies collect information in a way that does not directly identify anyone. For more information on how these cookies work please see our 'Cookies page'.

\r\n","cookies":["_ga","_gid","_gat","__utma"],"onAccept":"function(){(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':\r\nnew Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],\r\nj=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src=\r\n'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);\r\n})(window,document,'script','dataLayer','GTM-PNXBCCQ');\r\n (window,document,'script','https://www.googletagmanager.com/gtag/js?id=G-WMREPJ731S','ga');\r\nwindow.dataLayer = window.dataLayer || [];\r\nfunction gtag(){dataLayer.push(arguments);}\r\ngtag('js', new Date());\r\ngtag('config', 'G-WMREPJ731S');\r\n}","onRevoke":"function(){window['ga-disable-G-WMREPJ731S'] = true;}","recommendedState":false,"lawfulBasis":"consent"}],"excludedCountries":[],"debug":false,"setInnerHTML":true,"wrapInnerHTML":false,"mode":"GDPR","acceptBehaviour":"all","closeOnGlobalChange":true,"notifyDismissButton":true,"sameSiteCookie":true,"sameSiteValue":"Strict","secureCookie":false,"iabCMP":false,"statement":{"description":"For more detailed information about the cookies we use, see our ","name":"Cookies page.","updated":"22/07/2021","url":"https://www.wics.scot/cookies"},"ccpaConfig":[],"accessibility":{"accessKey":"c","overlay":true,"outline":true,"disableSiteScrolling":false},"text":{"title":"Our use of cookies","intro":"

We use necessary cookies to make our site work. We'd also like to set analytics cookies that help us make improvements by measuring how you use the site. These will be set only if you accept.

\r\n","acceptRecommended":"Accept Recommended Settings","acceptSettings":"Accept all cookies","rejectSettings":"Reject all cookies","necessaryTitle":"Necessary Cookies","necessaryDescription":"

Necessary cookies enable core functionality such as security, network management, and accessibility. You may disable these by changing your browser settings, but this may affect how the website functions.

\r\n","thirdPartyTitle":"Warning: Some cookies require your attention.","thirdPartyDescription":"

Consent for the following cookies could not be automatically revoked. Please follow the link(s) below to opt out manually.

\r\n","on":"On","off":"Off","notifyTitle":"Your choice regarding cookies on this site","notifyDescription":"

We use cookies to optimise site functionality and give you the best possible experience.

\r\n","accept":"I Accept","reject":"I Reject","settings":"Cookie Preferences","closeLabel":"Close","cornerButton":"Set cookie preferences.","landmark":"Cookie preferences.","showVendors":"Show vendors within this category","thirdPartyCookies":"This vendor may set third party cookies.","readMore":"Read more"},"branding":{"fontSizeTitle":"em","fontSize":"em","fontColor":"#ffffff","backgroundColor":"#02203a","acceptText":"#ffffff","acceptBackground":"#497a9c","toggleText":"#ffffff","toggleColor":"#02203a","toggleBackground":"#497a9c","alertText":"#ffffff","alertBackground":"#497a9c","buttonIconWidth":"px","buttonIconHeight":"px","rejectText":"#ffffff","rejectBackground":"#497a9c","closeText":"","closeBackground":"","notifyFontColor":"","notifyBackgroundColor ":""},"locales":[]}

2009-10 Accounting rules 2

Browse our publications to find out more about the work we do