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These Guidance Notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the 2016/17 Code.
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These Guidance Notes are your expert support in dealing practically with the preparation of the year-end accounts.
Download the full Schedule of Changes for the Guidance Notes for this year.
o Section C – Measurement after Recognition: to clarify the treatment of accumulated depreciation and impairment for items of property, plant and equipment (that are not part of the Highways Network Asset).
• Module 6 – Employee Benefits:
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Codes of Practice
Code of Practice on Local Authority Accounting in the United Kingdom 2016/17
Code of Practice on Local Authority Accounting in the United Kingdom: Disclosure Checklist for 2016/17 Accounts