Minutes and papers 2017

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 2017.

8 November 2017

Minutes of meeting held on the 8 November 2017 (PDF, 200KB)
Telling the Story - Impact on the Comprehensive Income and Expenditure Statement and the Expenditure and Funding Analysis Changes to the Code (PDF, 429KB)
(A number of the appendices to this paper have not been published as they were considered confidentially by CIPFA/LASAAC)
Analysis of Responses to the Early Consultation on IFRS 16 Leases and Approval to Issue the Formal Consultation Paper (PDF, 1074KB)
Development of the 2019/20 Code of Practice on Local Authority Accounting in the United Kingdom (PDF, 215KB)

Item 6 on the agenda, Development of the 2018/19 Code (Analysis of Responses to Consultation on the 2018/19 Code) has not been published because it contains confidential information.

6 June 2017

Minutes of meeting held on 6 June 2017 (PDF, 166KB)
Feedback Statement on the Code of Practice on Local Authority Accounting in the United Kingdom (the Code) Consultations (PDF, 173KB)
CIPFA/LASAAC Local Authority Accounting Code Board - Operational Framework (PDF, 344KB)*
Development of the 2018/19 Code of Practice on Local Authority Accounting in the United Kingdom (PDF, 238KB)

*Note that the Memorandum of Understanding between the Relevant Authorities included in the Appendix to this paper is subject to a review.

8 March 2017

Minutes of meeting held on 8 March 2017 (PDF, 233KB)
Report on the Implementation of the Measurement of the Highways Network Asset (PDF, 186KB)
Development of the 2018/19 Code of Practice on Local Authority Accounting in the United Kingdom (PDF, 298KB)
IFRS 16 Leases – Approach to Adoption in the 2019/20 Code (PDF, 210KB)