Local Authority Scotland Accounts Advisory Committee

Council accounting: a shift from rules to principles

Opinion

1 Sep 16

Look out for the consultation on changes to the code of practice on local authority accounting, including new standards and requirements
At a fork in the road

Analysis

4 Oct 13

Three consultations proposing key changes signal some important challenges ahead for the future direction of local government finance
Setting the standard

Analysis

7 Mar 12

Councils coped well with the first year of accounting under IFRS – an impressive achievement in harsh times. Now they must get the most out of the changes

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