PrintPublications
For further details on the publications listed below or to purchase online, please click on the title or go to the CIPFA Shop.
If you would like to be kept informed of forthcoming and recently published titles simply subscribe to CIPFA's free weekly e-newsletter.
Narrative Reporting: A Public Services Perspective (2009)
Financial statements in all sectors are difficult to interpret – and becoming more so. Narrative explanations and commentary are increasingly needed to make sense of financial statements and, particularly for non-profit organisations, to help demonstrate the extent to which the objectives of the reporting entity have been achieved.
This report provides a guide to narrative reporting in theory and in practice applied to public services in England, Wales, Scotland and Northern Ireland, ranging from the explanation of national and international concerns of large government departments to the more personal and local focus of social housing providers.
For further details click here.
Accounting & Auditing Standards: A Public Services Perspective (Fully Revised Third Edition 2007)
The timely new edition of this popular guide provides an overview of standard setting as it affects public services in the UK, explaining the process by which standards are interpreted or adapted for the different public service sectors, and the key differences from private sector practice.
Public
Benefit OFRs – A catalyst for enhancing accountability?Key Messages from Consultation (2006)
CIPFA and RSM Robson Rhodes have produced a follow up report setting out the key messages from consultation on the discussion paper “Public Benefit OFRs – A catalyst for enhancing accountability?”.
The discussion paper was issued in January 2006, aiming to provoke discussion and debate on optimising narrative reporting in the public benefit sector. To further stimulate discussion, a round table event was held on 31 March 2006.
The consultation showed substantial support for improvement in narrative reporting, and CIPFA and RSM Robson Rhodes will be carrying out further work to promote and develop good practice in this area.
The follow-up report is available for free download: PDF file [93K].
Public
Benefit OFRs – a catalyst for enhancing accountability? (2006)
This paper, prepared jointly by CIPFA and RSMi Robson Rhodes, aims to provoke discussion and debate on optimising narrative reporting in the public benefit sector.
The Operating and Financial Review (OFR) was developed in the private sector to help readers better understand company accounts. Perhaps 60% of UK companies publish an OFR, which explains the main features which underpin company results and financial position. OFRs with a rather different emphasis are mandatory for government departments, registered social landlords, and further and higher education bodies. Charities publish similar information in other reports.
The discussion paper is available for free download here: PDF file [512K]. Alternatively, if you would like a hard copy mailed out to you, please contact publications@cipfa.org
International Convergence and the UK Public Services
(January 2005).
Download PDF version here
[53K].