Minutes and papers 2015

The minutes and 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 2015.

4 November 2015

Minutes of meeting held on 4 November 2015 (PDF, 292 KB)
Code Consultation Responses (Highways Network Asset) and appendices (PDF, 207 KB)
Code Consultation Responses (Main Consultation) and appendices (PDF, 987 KB)
Code Consultation Responses (Telling the Story) with appendices (PDF, 1,210 KB)
Development Programme for the Code: IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers (PDF, 382 KB)
Note: one appendix produced for CIPFA/LASAAC members has been removed from the published version
Telling the Story of Local Authority Financial Statements (including the post-implementation and simplification and streamlining reviews) (PDF, 229 KB)
Development Programme for the 2017/18 Code (PDF, 189 KB)

4 March 2015

Minutes of meeting held on 4 March 2015 (PDF, 189 KB)
Development of the 2016/17 Code of Practice on Local Authority Accounting (PDF, 362 KB)
Measurement of Transport Infrastructure Assets in the 2016/17 Code (PDF, 158 KB)
Note: the Annex to this report has been removed as the Exposure Draft will be subject to change

The Simplification and Streamlining papers have not been published here because the proposals were at an early stage at the time of their consideration by this meeting.

2 June 2015

Minutes of meeting held on 2 June 2015 (PDF, 189 KB)
Accounting and Reporting by Pension Funds Review (PDF, 322 KB)
Development of 2016/17 Code ITC and Exposure Draft (PDF, 270 KB)
Streamlining Local Authority Accounts (PDF, 205 KB)