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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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Code of Practice on Local Authority Accounting in the United Kingdom 2023/24 (print)

Book

This code is prepared under International Financial Reporting Standards (IFRS), which have been adopted as the basis for public sector accounting in the UK. The 2023/24 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2023.

Code of Practice on Local Authority Accounting 2023/24

IFRS 16 Leases: A Guide For Local Authority Practitioners 2023 Edition

Online

This guidance provides comprehensive coverage of the proposed requirements for lessees, including the accounting definition of a lease, recognition of assets and liabilities, measurement, derecognition and presentation, and disclosure in the financial statements.

IFRS 16 Leases guidance cover

Code of Practice on Local Authority Accounting in the United Kingdom: Disclosure Checklist for 2022/23 Accounts (online)

Online

This is the online, digital version of the the Code of Practice on Local Authority Accounting in the UK: Disclosure Checklist 2022/23, which offers you a downloadable PDF that can be shared throughout your organisation and an editable copy for your own completion.

The Code Disclosure Checklist 2022/23 cover image

Code Of Practice on Local Authority Accounting in the UK Disclosure Checklist for 2022/23 Accounts (print)

Book

The 2022/23 version of the Disclosure Checklist has been updated to reflect the reporting requirements introduced by the 2022/23 Code of Practice on Local Authority Accounting in the United Kingdom (the Code).

The Code Disclosure Checklist 2022/23 cover image

Service Reporting Code Of Practice For Local Authorities 2023/24

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 2023 for the preparation of 2023/24 budgets and performance indicators.

Service Reporting Code of Practice 202324 cover

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