CIPFA_Disclosure_Checklist_2014

Guidance for Local Government Pension Scheme Funds

2014 Edition

preparing the

annual report

CIPFA, the Chartered Institute of Public Finance and Accountancy, is the professional body for people in public finance. Our 14,000 members work throughout the public services, in national audit agencies, in major accountancy firms, and in other bodies where public money needs to be effectively and efficiently managed. As the world’s only professional accountancy body to specialise in public services, CIPFA’s qualifications are the foundation for a career in public finance. We also champion high performance in public services, translating our experience and insight into clear advice and practical services. Globally, CIPFA shows the way in public finance by standing up for sound public financial management and good governance.

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Guidance for Local Government Pension Scheme Funds

2014 Edition

preparing the

annual report

Published by:

CIPFA \ THE CHARTERED INSTITUTE OF PUBLIC FINANCE AND ACCOUNTANCY

3 Robert Street, London WC2N 6RL

020 7543 5600 \ publications@cipfa.org \ www.cipfa.org

© August 2014 CIPFA

ISBN 978 1 84508 415 8

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

Designed and typeset by Ministry of Design, Bath
(www.ministryofdesign.co.uk)

Printed by Trident Printing, London

No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the authors or publisher.

While every care has been taken in the preparation of this publication, it may contain errors for which the publisher and authors cannot be held responsible.

Apart from any fair dealing for the purposes of research or private study, or criticism or review, as permitted under the Copyright, Designs and Patents Act, 1988, this publication may be reproduced, stored or transmitted, in any form or by any means, only with the prior permission in writing of the publishers, or in the case of reprographic reproduction in accordance with the terms of licences issued by the Copyright Licensing Agency Ltd. Enquiries concerning reproduction outside those terms should be sent to the publishers at the above mentioned address.

Introduction

The Code of Practice on Local Authority Accounting in the United Kingdom 2014/15 is based on International Financial Reporting Standards (IFRSs) and has been developed by the CIPFA/LASAAC Code Board under the oversight of the Financial Reporting Advisory Board.

The 2014/15 Code has been prepared on the basis of accounting standards and interpretations in effect for accounting periods commencing on or before 1 January 2013. It applies for accounting periods commencing on or after 1 April 2014.

This Disclosure Checklist reflects the requirements and format of the Code.

To view the Disclosure Checklist 2014/15 Accounts (in Acrobat .pdf format) please click on Download Resources and PDF.

The files are also available in Microsoft Word format. Please click on the links below to open the files. For further information on opening Word files please click here.

Contents

Introduction iii

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