scottish FAN accounting hot topics


This event examined a variety of areas in Scottish local government accounting where changes are in the pipeline. Some of the changes affect 2013/14 financial statements, while others have a longer time-frame but, due to scale, require careful preparation. Being aware of forthcoming changes is essential in planning for practical and proportionate implementation action.

The materials were presented in four sessions:

  1. asset decommissioning obligations
  2. group accounts
  3. transport infrastructure valuation
  4. technical update.

Download the event materials (PDF, 1.8 MB)