Professional Conduct

IFRS Useful Links

CIPFA LASAAC

A programme to develop and implement a new IFRS-based code of practice for local authority accounting is now underway:

ACCOUNTING AND AUDITING STANDARDS PANEL AND OTHER CIPFA PANELS:

CIPFA INTERNATIONAL

Information on CIPFA’s international activities may be found in the International Section.

INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BOARD

The International Public Sector Accounting Standards Board (IPSASB) focuses on the accounting and financial reporting needs of national, regional and local governments, related governmental agencies, and the constituencies they serve www.ifac.org/PublicSector

INTERNATIONAL FINANCIAL REPORTING MANUAL

HM Treasury has developed an IFRS based Government Financial Reporting Manual. This can be found, together with the UK GAAP based FReM, at: www.financial-reporting.gov.uk

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