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Comment deadline for CIPFA/LASAAC consultation on a new Code of Practice on Local Authority Accounting

When 10 Oct 2014
from to
Timezone UTC
Where London
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The Chartered Institute of Public Finance and Accountancy (CIPFA) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC) are seeking comments on an exposure draft of the 2015/16 Code of Practice on Local Authority Accounting in the UK (the Code) which would apply to accounting periods beginning on or after 1 April 2015 ("the exposure draft"). 

The exposure draft includes proposals to incorporate the requirements of IFRS 13 Fair Value Measurement to the measurement of property, plant and equipment in the public sector.

Other significant amendments proposed in the exposure draft are in relation to:

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