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Code of Practice on Local Authority Accounting in the United Kingdom 2023/24 (print)

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.

Code of Practice on Local Authority Accounting 2023/24

Code of Practice on Local Authority Accounting in the United Kingdom 2023/24 (online)

Online

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.

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).