Agenda item

Changes to the Code of Practice for Local Authority Accounting in the UK for 2023-24

Minutes:

The Committee received a report of the Corporate Director of Resources that provided a summary of the key accounting changes in the latest edition of the Code of Practice for Local Authority Accounting in the UK (the Code) that applied to the 2023/24 Statement of Accounts (for copy see file of minutes).

 

Resolved:

 

That the changes detailed in the report and in Appendix 2 be noted that would be considered in the preparation of the 2023/24 statements.

Supporting documents: