This workshop was hosted to support Scottish local government finance practitioners with capital accounting and 2013/14 year end audit responsibilities.
The areas discussed included:
- Overview of the situation in Scotland
- LASAAC exposure draft – a review of the basis for the proposed accounting requirements
- Review of a worked example based on a ‘real case’ situation
- Open Forum: an opportunity for delegates to raise specific queries, and to exchange expertise and experience
- Possible action steps: a possible step by step approach to dealing with the issue for 2013/14
- Technical update: a review of recent developments in Scottish local government finance
The event materials (including some ‘post event’ comments), the worked example and a list of some relevant references are provided for download.