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Code of Practice on Local Authority Accounting 2024/25

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Service Reporting Code of Practice 2024/25

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PRINCE2 Foundation and Practitioner levels

ONLINE

PRINCE2 is recognised as a world-class international standard for project management. It embodies many years of project management best practices and provides a flexible approach for all projects.

IFRS 9 Financial Instruments: A Guide for Local Authority Practitioners

Online

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.

Service Reporting Code of Practice for Local Authorities 2020/21

Online

SeRCOP is prepared in accordance with the financial reporting framework established by the Code of Practice on Local Authority Accounting in the United Kingdom (the Code). It applies to all local authority services throughout the UK from 1 April 2020 for the preparation of 2020/2021 budgets and performance indicators.

Prudential Property Investment

Online

Increasingly there has been a move towards investments in commercial properties, funded by borrowing, with the key driver of this activity appearing to be the generation of revenue. This publication provides guidance on making the assessments needed to ensure that such acquisitions are prudent and on the risks local authorities must manage when acquiring property.

Cover

Code of Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for 2019/20 Accounts (book)

Book

These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the 2019/20 Code of Practice on Local Authority Accounting in the United Kingdom.

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