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Financial Management Code Guidance Notes

PDF

This publication provides guidance for financial management in local authorities. These Guidance Notes work alongside the Financial Management Code and draw out further details and clarification of the principles and statements to assist local authorities with demonstrating their financial sustainability.

Leadership Matters

PDF

All organisations need good leadership. But what does this look like for a local authority operating in a complex regulatory environment and for which leadership is shared between members and officers? Leadership Matters provides practical guidance to help local authorities assess and develop their leadership teams.

IFRS 9 Financial Instruments: A Guide for Local Authority Practitioners

PDF

This publication provides guidance on the application of the Code of Practice on Local Authority Accounting in the UK’s provisions for financial instruments, adopting IFRS 9 Financial Instruments. It covers recognition, measurement, treatment of gains and losses, derecognition and presentation and disclosure in the financial statements.

Code of Practice on Local Authority Accounting in the United Kingdom Guidance Notes for 2019/20 Accounts online

PDF

These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the 2019/20 Code of Practice on Local Authority Accounting in the United Kingdom.

Code of Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for 2019/20 Accounts (book)

Book

These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the 2019/20 Code of Practice on Local Authority Accounting in the United Kingdom.

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