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IFRS 16 Leases: A Guide For Local Authority Practitioners 2023 Edition

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.

IFRS 16 Leases guidance cover

Code of Practice on Local Authority Accounting in the United Kingdom: Disclosure Checklist for 2022/23 Accounts (online)

Online

This is the online, digital version of the the Code of Practice on Local Authority Accounting in the UK: Disclosure Checklist 2022/23, which offers you a downloadable PDF that can be shared throughout your organisation and an editable copy for your own completion.

The Code Disclosure Checklist 2022/23 cover image

Code Of Practice on Local Authority Accounting in the UK Disclosure Checklist for 2022/23 Accounts (print)

Book

The 2022/23 version of the Disclosure Checklist has been updated to reflect the reporting requirements introduced by the 2022/23 Code of Practice on Local Authority Accounting in the United Kingdom (the Code).

The Code Disclosure Checklist 2022/23 cover image

Service Reporting Code Of Practice For Local Authorities 2023/24

Online

SeRCOP is prepared in accordance with the financial reporting framework established by the Code of Practice on Local Authority Accounting in the United Kingdom (the Code). It applies to all local authority services throughout the UK from 1 April 2023 for the preparation of 2023/24 budgets and performance indicators.

Service Reporting Code of Practice 202324 cover

Code Of Practice On Local Authority Accounting In The United Kingdom: Guidance Notes For 2022/23 Accounts (print)

Book

These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the Code of Practice on Local Authority Accounting in the United Kingdom 2022/23. The guidance notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them.

Code Guidance Notes 2022/23 cover

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