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Codes of Practice

The latest standard-setting local authority accounting guidance.

Codes of Practice

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PRINCE2 Foundation level e-learning

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.

PRINCE2 Practitioner level e-learning

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 16 Leases: An Early Guide for Local Authority Practitioners

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 cover

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.

IFRS 9 2019 cover

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.

SeRCOP cover

Policy & Guidance