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Code of Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for Practitioners - 2017/18 Accounts

Update pack

These Guidance Notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the 2017/18 Code.

An Introductory Guide to Financial Reporting in the Public Sector in the United Kingdom

Online

Available now to order – publication date December 2017.
This publication sets out why financial reporting in the public sector matters, what form that financial reporting takes, how financial reporting in the public sector is developed and what confidence is provided by the information that is produced.

Treasury Management in the Public Services: Code of Practice and Cross-Sectoral Guidance Notes (2017 Edition)

Book

Available now to order – publication date December 2017.
This Code has been developed to meet the needs of local authorities (including PCCs and fire authorities), registered social landlords, further and higher education institutions, and NHS trusts, in order to provide a clear definition of treasury management activities.

Treasury Management in the Public Services: Code of Practice and Cross-Sectoral Guidance Notes (2017 Edition)

Online

Available now to order – publication date December 2017.
This Code has been developed to meet the needs of local authorities (including PCCs and fire authorities), registered social landlords, further and higher education institutions, and NHS trusts, in order to provide a clear definition of treasury management activities.

IFRS 9 Financial Instruments: An Early Guide for Local Authority Practitioners

Online

Available now to order – publication date December 2017.
This publication provides guidance on the application of financial instruments, including recognition, measurement, treatment of gains and losses, derecognition and presentation and disclosure in financial statements.