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This fully updated publication incorporates the previous Group Accounts Workbook and now covers comprehensively the accounting implications of other collaborative arrangements that authorities might enter into that are outside the scope of group accounts, such as joint operations and shared services.
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This publication is the first to be based on revised provisions in International Financial Reporting Standards (IFRS) (principally IFRSs 10, 11 and 12), as required by the Code of Practice on Local Authority Accounting in the United Kingdom (the Code).
CIPFA has updated and extended the Group Accounts Workbook to help authorities establish group boundaries, to account for their wider interests in other organisations in accordance with the IFRS-based Code, and to guide finance officers in the important tasks of making plans for collecting and consolidating information from other organisations.
Topics covered by this publication include:
Each of these areas is supported fully by practical tips, worked examples and presentations, including a Group Movement in Reserves Statement and a Group Segmental Reporting Note.
This publication is available in hard copy and online.
The digital, online version is a bookmarked downloadable PDF of the publication that can be shared throughout your organisation. Customers will need to register and log in to CIPFA’s website to access the publication.
Details of licensing arrangements for other categories of purchaser, which includes those organisations operating shared service arrangements, are available from CIPFA’s Publications Department.
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Accounting for Collaboration in Local Government
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