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I think that's why the clause is in there to deter clubs from loose financial management knowing it will get them in the Premier League. It's deliberately vague so it can be applied in a number of situations. Has this rule changed since the days of QPR and Bournemouth FFP settlements? There's definitely a focus from the EFL on combating FFP failures before the club has benefited from exuberant spending. I know this hasn't happened this year to Villa given they saved themselves by selling Villa Park but there is a noticeable shift in thinking. The revaluation of the stadium point is just a major balls up by the EFL and sadly they can't claw back the provision that they removed. You should assess for an impairment trigger annually for each Cash Generating Unit (ie a stadium or each factory if you are a manufacturing company). An impairment trigger is something that will result in a significant decrease in value to the CGU or the amount of cash it will generate over its life. In reality, there are very few triggers that could arise for a stadium. If you think about it logically, this can only really occur with things such as a sudden unexpected decline in the condition of the stadium or the capacity or ticket price is suddenly reduced. Again, this appears to be a little suspect to me and I would really struggle to justify an impairment reversal. I've worked in the oil and gas industry where impairment reversals are more common given that the amount of future cash an oil asset can generate fluctuates hugely with the oil price. Reversing an impairment of a football stadium doesn't really sit right with me and I would question the reasoning behind the initial write down. Sorry @Mr Popodopolous, I started writing this on my work laptop on Friday and thought I'd revisit it when I got home. I didn't realise that OTIB messages you've drafted weren't carried across different computers so I've had to open up my work laptop to find it!

Bad weekend of sport,City were shit England were shit and the judges were shit

He's fighting Katy Taylor next, both will win...

It was said very tongue in cheek.

playing in front of 3,038 today. I assume that's just the away supporters?

You posted: 'This moron over on Sagchat has summed up the thinking of their whole fanbase perfectly.' I responded that, 'I thought "the original post" was quite a reasonable, considered comment.' This was the original post on Gaschat: Think you are spot on with "Regardless of emotion, they really are a prem club in the waiting: Seems fair and reasonable to me. and I’m sure it will happen and SL knows that even one season there will change finances in the positive for them": Seems fair and reasonable to me. also last time when Windass became a Gas legend, they didn't have the infrastructure supporting them that they do now: Seems quite a fair, reasonable and considered comment to me, especially the bit about our lack of infrastructure - since rectified admirably. I am sure you can accept the bit about Dean Windass being a 'Gas Legend' was just the usual 'banter' between rival supporters, for you may recall that similar comments arose from this same forum when a certain Colin Daniel scored against Rovers: indeed, I seem to recall there were even suggestions the Mansfield 'legend' should be presented with a bottle of champagne to show our 'gratitude'. I would suggest that the Gaschat poster's view is anything but typical of their fanbase and forum.