LASAAC CIPFA Scottish Branch

 

Frequently Asked Questions

Welcome to the frequently asked questions (FAQ) page of CIPFA in Scotland's technical enquiry service. The intention is to enable questions from practitioners in Scotland to be answered as efficiently as possible.

LOCAL GOVERNMENT

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31-07-2008

Loan Debt Values: EIR Calculations, Accrued Interest and Balance Sheet Presentation

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15-04-2008

Component Accounting - Removal of the Existing Component from the Balance Sheet

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03-04-2008

Financial Instruments 2007/08 - Example Accounting Entries for Scotland

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04-04-2006

HRA & FRS 17

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04-04-2006

Police & Fire boards & FRS 17

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04-04-2006

Definition of capital expenditure

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04-04-2006

Accounting for Insurance

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04-04-2006

LASAAC Guidance Note No 2

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04-04-2006

Guidance on Trading Accounts

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04-04-2006

Trading Accounts & FRS 17

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04-04-2006

Trading Accounts & IORB

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04-04-2006

Guidance on Reserves & Balances

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04-04-2006

Level of Reserves

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04-04-2006

Common Good & Group Accounts

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04-04-2006

Police & Fire Boards in Scotland & Group Accounts

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04-04-2006

Audit Committees in Local Authorities in Scotland

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04-04-2006

The Prudential Code and the Capital Financing Requirement in Scotland

The above questions relate specifically to Scotland. You can also access further model responses in relation to local authority accounting in England & Wales and responses in relation to membership at www.cipfa.org.uk/pt/technical_faq.cfm

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