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Codes of Practice

The latest standard-setting local authority accounting guidance.

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Local Authority Capital Accounting: A Reference Manual for Practitioners (2016 Edition)

Online

Available now to order – publication date December 2016.
This publication is a practical reference manual dealing with all the capital accounting issues commonly faced by local authorities. Written in an informal and accessible style, it is suitable for newcomers to the topic as well as to those with experience who want to check and improve their understanding. This is an extended and updated edition of the manual published in 2014.

The Guide to Local Government Finance (2016 Edition)

Book

Available now to order – publication date October 2016.
Updated for 2016 this publication covers in detail the complex funding system that supports local government.

The Guide to Local Government Finance (2016 Edition)

Online

Available now to order – publication date October 2016.
Updated for 2016 this publication covers in detail the complex funding system that supports local government.

Property Asset Valuation: A Handbook for Property and Finance Professionals in Local Authorities (2016 Edition)

Online

Available now to order – publication date October 2016.
This guidance examines in detail the many complex issues surrounding local authority property assets including classification, valuation and component accounting. It further explores these areas by providing practical examples based on real situations. Fully updated since the original 2012 edition, this new edition provides comprehensive guidance around the requirements of IFRS 13 for property asset valuations.

Investment Pooling Governance Principles for LGPS Administering Authorities

Online

Available now to order – publication date October 2016.
CIPFA has produced this guidance to support Local Government Pension Scheme (LGPS) administering authorities in England and Wales in demonstrating best practice governance during the implementation of and when participating in, LGPS asset pooling arrangements.