Comment deadline for CIPFA/LASAAC consultation on simplifying and streamlining the presentation of Local Authority Financial Statements

When 19 Sep, 2014
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Where London
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CIPFA/LASAAC are consulting on proposals to simplify and streamline the presentation of local authority financial statements/statutory accounts to “better meet the needs of users” and to “remove unnecessary burdens from local authority accounts preparers” (“the consultation”).  The consultation follows an earlier consultation in July 2013 on simplifying and streamlining the presentation of local authority financial statements.

CIPFA/LASAAC’s consultation focuses on the reporting of local authority performance (i.e. the Comprehensive Income and Expenditure Statement and the Movement in Reserves Statement).  The consultation also focuses on the segmental reporting requirements specified in the Code and also considers narrative reporting requirements that accompany the financial statements.  The consultation seeks views from “interested parties and is encouraging respondents to be both creative and challenging in their responses”.

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