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.
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IFRS 9 Financial Instruments: An Early Guide for Local Authority Practitioners
The integration of health and social care has been on the agenda for years, but what does it actually mean and what does it hope to achieve? This publication looks at the problems and solutions to effective integration and the potential efficiencies that can be achieved.
This model automatically produces the journals and subsequent NDR Collection Fund and General Fund positions for compliance with the 2017/18 Accounting Code and statutory provisions, for Billing and Precepting Authorities, non-pooling and pooling. It includes a safety net/levy and ‘pool benefit’ calculator and provides additional assurance and an audit trail for closedown and a monitoring and forecasting tool in-year.
This model automatically produces the journals and subsequent Collection Fund and General Fund positions for compliance with the 2017/18 Accounting Code of Practice and statutory requirements for council tax, for Billing and Precepting Authorities. It can provide assurance and audit trail to your accounting approach for year-end and can also act as a monitoring and forecasting tool throughout the year.
This publication contains an analysis of actual and estimated expenditure and income in Scotland on: sport, community recreation, parks and open spaces, arts, heritage and museums, tourism, libraries, archives, and other cultural activities (such as foreshore expenditure, promenades and piers, and gardening competitions).
Non-financial information includes details on the number and size of facilities. It also includes the number of events/performances/exhibitions and actual attendances for theatres, concert halls, exhibition spaces, arts centres, and museums and galleries.
(Private companies - please contact us directly for prices.)
In response to the rapid growth in local authority trading companies (LATC) and the subsequent demand for guidance around LATC’s financial statements, this publication provides detailed and practical support on preparation of LATC financial statements.