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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 Marc Teiman to request a copy.


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65 – FRS17 Disclosures in Respect of the 2006 Changes to the Local Government Pension Scheme (England and Wales Only) - withdrawn April 2007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
04-10-2005

LAAP 62 - Capital Interest Rates 2006/2007
07-02-2005

LAAP 61 - Further Bulletin Issued on Group Accounts
21-12-2004

LAAP 60 - Group Accounts
08-10-2004

LAAP 59 - Capital Interest Rates 2005/2006
17-10-2003

LAAP 57 - Capital Interest Rates 2004/2005
16-10-2003

LAAP 56 - FRS 17 Retirement Benefits - Accounts Entries
11-02-2003

LAAP 55 - Guidance on Local Authority Reserves and Balances
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