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.
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In order to allow practitioners to prepare in good time, CIPFA issued guidance in 2017 in advance of the 2018/19 Code being published, based on a companion publication to the 2017/18 Code: Forthcoming Provisions for IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers in the Code of Practice on Local Authority Accounting in the United Kingdom 2018/19.
This publication updates the 2017 guidance to reflect:
Each of these areas is supported fully by practical tips, worked examples and illustrations.
This publication is only available online.
Customers will need to register and login 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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