The latest standard-setting local authority accounting guidance.
Codes of Practice
Keep up to date with a range of new titles by selecting 'forthcoming publications' below.
See below for more information.
IFRS 9 Financial Instruments: An Early Guide for Local Authority Practitioners
This publication provides a wide ranging and comprehensive analysis of capital expenditure by: service; grants and advances; capital income from receipts and grants; credit ceilings and approvals; sources of long term borrowing; debt maturity structure; approved investments; and average rates of interest.
(Private companies - please contact us directly.)
This publication includes a detailed analysis of public library: revenue, expenditure and income; staffing levels; service points open to the public (including the number of people with access to online information); book stock and audio visual and electronic stock; annual issues; and inter-library loans, requests, enquiries and visits. It also includes details of agency services.
These statistics cover the library service in the UK.
(Private companies – please contact us directly for prices.)
This publication contains a detailed analysis of local authority balance sheets, including information on operational assets and non-operational assets. The publication also provides figures for Housing Revenue Account, long and short term borrowing, level of investments and reserves, and information at service level on capital charges.
(Private companies - please contact us directly for prices.)
This title looks at how local pension boards add value to the work of the pensions committee within the Local Government Pension Scheme. It considers how boards work with the administering authority, the governance and structure of boards and the roles of the LGPS Scheme Advisory Board and the Pensions Regulator.