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The latest standard-setting local authority accounting guidance.

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Code Of Practice On Local Authority Accounting In The United Kingdom 2019/20

Online

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 2019/20 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2019.

Code of practice on local authority accounting in the UK 2019/20 front cover

CIPFA publication subscription 2019/20 upper tier

Online

All CIPFA's new publications for 2019/20 are available through one single payment and login and are accessed online in HTML format and as PDFs on PCs, laptops and tablets. CIPFA is a standard setter, and our publications provide authoritative guidance and technical updates helping you to respond better to rapid change, new legislation and best practice. Save time, money and access all our titles online, including over 100 recent back catalogue publications, by subscribing today.

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CIPFA publication subscription 2019/20: lower tier

Online

All CIPFA's publications for 2019/20 are available through one single payment and login and are accessed online in HTML format and as PDFs on PCs, laptops and tablets. CIPFA is a standard setter, and our publications provide authoritative guidance and technical updates helping you to respond better to rapid change, new legislation and best practice. Save time, money and access all our titles online, including over 100 recent back catalogue publications, by subscribing today.

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An Introductory Guide to Housing Finance in England and Wales (2019 Edition)

Online

Housing, and social housing in particular, has undergone many changes in the last five years. This updated guidance is aimed at anyone wanting to understand the financial principles that apply to housing services provided by local authorities.

Introductory guide to housing finance (2018) cover

Practitioners' Guide to Capital Finance (2019 Edition)

Online

This publication contains the background knowledge on capital finance and how to account for it. It provides explanations and definitions of capital expenditure, credit arrangements and capital financing, and it will assist practitioners in managing the capital programmes of their authorities – in particular addressing the technical issues associated with the financing of the programme.

Practitioners' Guide to Capital Finance in Local Government front cover

Policy & Guidance