Comment deadline for CIPFA/LASAAC 2016/17 Code of Practice on Local Authority Accounting
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 2016/17 Code of Practice on Local Authority Accounting in the UK (the Code) which would apply to accounting periods beginning on or after 1 April 2016.
CIPFA and LASAAC is also seeking comments on a consultation which seeks to improve the presentation of local authority financial statements.
Related Topics
- Annual improvements — 2010-2012 cycle
- Annual improvements — 2012-2014 cycle
- Consolidation — Comprehensive project
- IAS 16/IAS 38 — Acceptable methods of depreciation and amortisation
- IAS 19 — Employee contributions to defined benefit plans
- IAS 27 — Equity method in separate financial statements
- IFRS 10/IAS 28 — Sales or contributions of assets between an investor and its associate/joint venture
- IFRS 11 — Acquisition of an interest in a joint operation
- IAS 16 — Property, Plant and Equipment
- IAS 19 — Employee Benefits (2011)
- IAS 27 — Separate Financial Statements (2011)
- IAS 28 — Investments in Associates and Joint Ventures (2011)
- IAS 38 — Intangible Assets
- IFRS 9 — Financial Instruments
- IFRS 10 — Consolidated Financial Statements
- IFRS 11 — Joint Arrangements
- IFRS 13 — Fair Value Measurement
- IFRS 15 — Revenue from Contracts with Customers
