The latest standard-setting local authority accounting guidance.
Codes of Practice
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IFRS 9 Financial Instruments: An Early Guide for Local Authority Practitioners
This publication provides public service organisations with the tools they need to engage in effective strategic financial planning in today’s uncertain environment.
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.
This journal is considered to be the most authoritative guide to local government financial statistics in Scotland.
The publication includes statistics and actual expenditure information for all 32 authorities. Actual expenditure on all services is included, as well as information relating to the number of councillors, the council tax base and non-domestic rateable values for each authority. For the three major services areas of housing, education and social work, more detailed information is included.
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