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Codes of Practice

The latest standard-setting local authority accounting guidance.

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Nearest Neighbour Model - Private Sector - England

XLS

CIPFA's Nearest Neighbours model for English authorities has been updated for 2018.

Our revised model contains a number of new innovative features including improved interactive graphical outputs and updated datasets. These changes will better help you to interpret the results, dig down into the how the statistical distance between other authorities arises and better understand how the statistical relationship between you and your neighbours has changed since previous versions of the model.

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

Online

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.

Nearest Neighbour Model - Public Sector - England

XLS

CIPFA's Nearest Neighbours model for English authorities has been updated for 2018.

Our revised model contains a number of new innovative features including improved interactive graphical outputs and updated datasets. These changes will better help you to interpret the results, dig down into the how the statistical distance between other authorities arises and better understand how the statistical relationship between you and your neighbours has changed since previous versions of the model.

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

Online

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.

Service Reporting Code of Practice for Local Authorities

Binder/Presentation Box

This is a replacement binder/presentation box set for the update pack for the Service Reporting Code of Practice for Local Authorities (SeRCOP).