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© December 2014 CIPFA

ISBN 978 1 84508 417 2

Edited by Sarah Williams (sarah@redlane.org.uk)

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Introduction

This first edition of Accounting for Collaboration has been prepared to help local authorities to approach the task of reviewing the status of the collaborative arrangements that they take part in and accounting appropriately for them.

It incorporates and updates the material previously published in Group Accounts in Local Authorities: Practitioners’ Workbook (Fully Revised Second Edition 2011) and extends it to include guidance on accounting for collaborative arrangements that fall outside the scope of group accounts.

To view this guidance (in Acrobat PDF format) please click on the Download Resources and PDF link under Contents, or click the links below. For ease of use, the entire PDF has been split into its respective sections.

Section A Accounting for Collaboration

Considerations that will apply to all collaborations

Section B Group Accounts

Considerations that will only apply to those collaborations that might require the preparation of group accounts

Section C Accounting for Collaborative Arrangements

Considerations that apply to those collaborations that do not require the preparation of group accounts but might instead be accounted for in an authority’s single entity financial statements

Whole PDF