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To assist with their decisions on charitable trusts, authorities may wish to consider the provisions of chapter 8 of CIPFA’s Accounting for Collaboration in Local Government including the …

Module 2 section C – Grants and Contributions and CIPFA’s Prudential Code for Capital Finance in Local Authorities Accounting v Financing the use of three reserves. The Capital Grants …

Specific Requirements for the Financial Statements A7 Paragraph 3.4.2.16 of the Code reaffirms the objectives of the financial statements as being to provide information about the financial …

CIPFA has identified effective financial and risk management as one of the ten key actions for leaders to take in response to the challenging climate of austerity.

CIPFA set out to identify what, if anything, public sector organisations around the world are doing to report their impact on the climate. We surveyed public sector professionals around the world …

A5 CIPFA also publishes accounting checklists for England, Wales and Scotland and develops pro forma accounts in Northern Ireland to support these Guidance Notes.

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awn from CIPFA’s earlier guidance in this area. It aims to meet the minimum reporting requirements for government statistical returns and build on current practice adopted by …

CIPFA STATEMENT n the United Kingdom. It is expected that members of CIPFA will comply with all the requirements of SeRCOP as it defines best professional practice in terms