Chartered Institute of Public Finance and Accountancy


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LAAP Bulletins

Since 1992 CIPFA's Local Authority Accounting Panel (LAAP) has issued LAAP Bulletins to local authority practitioners. These Bulletins provide guidance on topical issues and accounting developments and when appropriate provide clarification on the detailed accounting requirements. Annually a LAAP bulletin is issued which determines the interest rates to be used for capital charges each year.

A full listing of LAAP bulletins is available but only the most recent LAAP bulletins can be accessed from this site. If the bulletin you require is not available from this site then please contact the Technical Enquiry Service or Julian Smith to request a copy.


12-05-2009

LAAP 82 - Guidance on the impairment of deposits with Icelandic Banks
20-04-2009

LAAP 81 - Closure of the 2008/09 Accounts
03-03-2009

LAAP 80 - Implementation of IFRS - Outline Project Plan
05-01-2009

LAAP 79 - Impairment of Financial Assets: Supplementary Guidance
18-11-2008

LAAP 78 - Impairment of Financial Assets and Amendments to Accounting Standards (FRS 26 & FRS 29)
18-11-2008

LAAP 77 - Local Authority Reserves and Balances
28-10-2008

LAAP 76 – Capital Interest Rates 2009/2010
01-07-2008

LAAP 75 - Accounting for the Impact of Circular FPSC 5/2008 (England) and Circular W-FRSC(08) 11 (Wales) on Firefighters' Pensions
19-06-2008

LAAP 74 - Accounting for the Impact of HO Circular 11/2008 on Police Pensions (England and Wales only)
07-04-2008

LAAP 73 - Closure of the 2007/08 Accounts and Use of Resources Assessments
28-03-2008

LAAP 72 - Accounting for Premiums and Discounts in the 2007/08 Accounts on Transition to the 2007 SORP Requirements
28-03-2008

LAAP 71 - The Annual Governance Statement
03-03-2008

LAAP 70 - Accounting for Police Pensions and Top-Up Grant
04-10-2007

LAAP 69 - Capital Interest Rates 2008/2009
20-04-2007

LAAP 68 - Accounting for Equal Pay Back Pay Claims
30-10-2006

LAAP 67 - Capital Interest Rates 2007/2008
27-06-2006

LAAP 66 – Accounting for the HRA in Wales 2005/06
23-06-2006

LAAP 65 – FRS17 Disclosures in Respect of the 2006 Changes to the Local Government Pension Scheme (England and Wales Only) - withdrawn April 2007
27-02-2006

LAAP 64 – Accounting for the Landfill Allowances Trading Scheme (England) in 2005/06
30-01-2006

LAAP 63 - Charities Managed by Local Authorities as Corporate Trustees
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