Commercial mindset

CIPFA’s Commercial Mindset area provides information on local authority companies, IFRS16, PFI/PPP, maximising your balance sheet, value for money, and data driven decisions.


It has never been more prevalent for public sector organisations to be more strategic in how they account for their spending, and how they deliver value for money to their communities.

CIPFA’s Commercial mindset area has been developed to help you to act and think more strategically. The six hubs that sit in this section are:

  • Local authority companies – support for local authorities as they tackle whether to set up companies
  • IFRS16 – support for organisations as they look to meet the requirements of leasing under IFRS16.
  • PFI/PPP – help for organisations as they look to exit existing PFI/PPP contracts.
  • Maximising the balance sheet – support for thinking outside the box when it comes to enhancing your bottom line
  • Value for money – practical solutions to help you to garner the best value for every penny you spend
  • Data – support to make data driven decisions to enhance your organisation’s opportunities