Minutes and papers 2013

The minutes and the main papers considered by the CIPFA/LASAAC Local Authority Accounting Code Board on the development of the Code of Practice on Local Authority Accounting in the United Kingdom (the Code) in 2013.

Meeting 5 March 2013

Minutes of the Meeting held on 5 March 2013 (PDF, 183 KB)
CIPFA/LASAAC Review Paper (PDF, 87 KB) Note that the Annex to this paper as it concerns amendments to the Terms of Reference for the Board has not been included as these amendments have been postponed until the work of the review is complete.
Development of the 2014/15 Code (PDF, 214 KB)
Update Report on the Post Implementation Review (PDF, 114 KB)

Meeting 10 June 2013

Minutes of the Meeting held on 10 June 2013 (PDF, 250 KB)
2014/15 Code of Practice on Local Authority Accounting in the United Kingdom (the Code) Exposure Drafts and Invitation to Comment (PDF, 64 KB)
Appendix A: Issues Raised by the Consultation on the 2013/14 Code, Together with Other Previous Considerations, Carried Forward into Consideration of the 2014/15 Code (PDF, 63 KB)
CIPFA/LASAAC Accounting for Schools in Local Authorities Working Party: Consultation Responses, Analysis and Update (PDF, 211 KB) Note one of the appendices from this document has been removed as it was not clear that permission had been given to publish.

Meeting 12 November 2013

Minutes of Meeting held on 12 November 2013 (PDF, 181 KB)
Development of 2015/16 Code of Practice on Local Authority Accounting (PDF, 169 KB)
Analysis of Responses to Consultation on 2014/15 Code (PDF, 548 KB)
IFRS 13 Fair Value Property Plant and Equipment (Presentation) (PDF, 407 KB)
Analysis of Responses to Consultation on 2014/15 Code – Transport Infrastructure Assets (PDF, 755) Note Appendix B has been removed as it was not clear that the responses included can be made publicly accessible.
Analysis of Responses to Consultation on Simplifying and Streamlining the Presentation of Local Authority Financial Statements (PDF, 1,757 KB)