This guide to preparing Local Government Pension Scheme (LGPS) Fund Accounts is an absolute must for finance practitioners in LGPS-administering authorities and external audit agencies.
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This fully revised edition reflects the reporting requirements for LGPS funds in the Code of Practice on Local Authority Accounting in the United Kingdom 2018/19 (the Code) along with revised reporting requirements introduced by legislation or statutory guidance issued after the publication of the Code, as well as established elements of best practice.
The main change for 2018/19 is the adoption of International Financial Reporting Standard (IFRS) 9, which introduces:
Other changes include:
This publication contains an associated accounts disclosure checklist. If you are responsible for preparing or auditing local authority accounts to ensure that the requirements of the Code are met, this checklist will provide all the authoritative guidance you are looking for.
The checklist is in the form of a series of questions. If the answer to any question is no, then a justification for departing from the Code should be given and potentially disclosed in the accounts, where the impact of departures is material.
For ease of use, the example accounts, notes and disclosure checklist are all fully cross-referenced to the Code requirements, wherever appropriate.
The digital, online version is available as both searchable HTML and a bookmarked, downloadable PDF of the publication that can be shared throughout your organisation. 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.