Scottish FAN annual accounts closedown 2013/14


This event was developed to support and inform Scottish local government practitioners in preparing for the annual responsibilities that preparing the financial statements entails.

The event covered:

  • accounting requirements (e.g. code of practice and guidance note changes for 2013/14)
  • group accounts (2013/14 removal of police and fire services; 2014/15 new group standards)
  • 2013/14 specific topics (e.g. asset decommissioning obligations, non-domestic rates (NDR), Council Tax Reduction Scheme, closedown tips, Local Government Pension Scheme (LGPS) accounts)
  • future valuation issues (transport infrastructure, International Financial Reporting Standards (IFRS) 13 Fair Value Measurement)
  • update news items.

Download the event materials, and a post-event note: