PrintLocal Authority (Scotland) Accounts Advisory Committee (LASAAC)
LASAAC Draft Minutes 10 November 2008
The draft minutes from LASAAC's meeting on 10 November 2008 are now available. The minutes have not yet been certified as an accurate record. They will be submitted for approval to the next LASAAC meeting on 23 February 2009. The draft minutes are available for download here.
Authorised for Issue
LASAAC has now confirmed what arrangements should be in place for determining the authorised for issue date for the financial statements of Scotland's local authorities. Advice is contained in a short but practical guidance note which can be downloaded from here.
LASAAC Annual Report
At the meeting held on June 16th 2008, LASAAC launched the annual report for 2007/08. The report is being sent to all stakeholders in Scotland. You can read the report here.
Financial Instruments 2007/08 - Example Accounting Entries
CIPFA in Scotland have prepared example accounting entries for common situations arising from the financial instrument requirements in the SORP 2007 and the statutory guidance in Finance Circular 4/2007. This paper has not been reviewed or endorsed by LASAAC but is shown here to assist practitioners. To download the paper please click here.
Any feedback on the paper is welcomed. Please contact Gareth at gareth.davies@cipfa.org or call 0131 559 3604
Technical FAQ's
The CIPFA in Scotland website includes a technical FAQ section. Dedicated to Scotland, it provides a range of model answers to technical questions enabling practitioners to speedily access technical accounting advice. Click here to access the section.