group accounts practitioners workshop autumn 2015

24-11-2015

April 2014 saw the introduction of the new accounting standards for group accounts into the Accounting Code of Practice. More and more authorities are entering into or considering alternative service delivery models as part of the transformation agenda, and this has pushed group accounts to the forefront for practitioners, with many now facing the challenge of producing group accounts.

This series of workshops aimed to give practical examples, proformas and advice to help determine your group boundary in accordance with the 2015 Code, consolidate your subsidiaries and apply equity accounting to associates and joint ventures. It gave proformas for financial statement layout and practical tips on the whole process.

The workshop involved a fully worked example, which can be found here with the slides and suggested approaches.


Exercise-1-A-Anyborough-Investments-suggested-approach

PDF 59 KB

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Exercise-1-B-Anyborough-Riverside-Initiatives-Suggested-Approach

PDF 60 KB

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Exercise-1-Determining-the-group-boundary

PDF 116 KB

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Group-Accounts-in-Local-Authorities-1516-Full-slide-pack-including-suggested-answers-231115

PDF 1627 KB

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Group-Accounts-in-Local-Authorities-1516-takeaway-pack

PDF 210 KB

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Group-Accounts-Subsidiary-suggested-answer-CIES-and-BS

PDF 290 KB

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Group-Accounts-Subsidiary-suggested-answer-MiRS

PDF 191 KB

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Handout-Balance-Sheet

PDF 70 KB

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Handout-Cash-Flow-Statement

PDF 116 KB

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Handout-CIES

PDF 76 KB

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Handout-MiRS

PDF 100 KB

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Handout-Segment-Note

PDF 75 KB

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Proforma-for-Group-Accounts-Subsidiary

PDF 276 KB

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CIPFA is currently closed, webchat will be available from 03/01/24 from 09:00 - 17:00.