Publications and resources
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Online
This is the online, digital version of the the Code of Practice on Local Authority Accounting in the UK: Disclosure Checklist 2023/24. If you are responsible for preparing or auditing local authority accounts in the UK, including all three devolved nations, this checklist will provide all the authoritative guidance you are looking for to ensure that the requirements of the Code are met. This year, the requirements for all three nations are included in one checklist.
Book
The 2023/24 Disclosure Checklist has been updated to reflect the reporting requirements introduced by the 2023/24 Code of Practice on Local Authority Accounting in the United Kingdom (the Code). If you are responsible for preparing or auditing local authority accounts in the UK, including all three devolved nations, this checklist will provide all the authoritative guidance you are looking for to ensure that the requirements of the Code are met. This year, the requirements for all three nations are included in one checklist.
Book
This code is prepared under International Financial Reporting Standards (IFRS), which have been adopted as the basis for public sector accounting in the UK. The 2023/24 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2023.
Online
This code is prepared under International Financial Reporting Standards (IFRS), which have been adopted as the basis for public sector accounting in the UK. The 2023/24 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2023.
Online
This guidance provides comprehensive coverage of the proposed requirements for lessees, including the accounting definition of a lease, recognition of assets and liabilities, measurement, derecognition and presentation, and disclosure in the financial statements.