PrintFrequently Asked Questions
Welcome to the frequently asked questions (FAQ) page of CIPFA in Scotland's technical enquiry service. The intention is to enable questions from practitioners in Scotland to be answered as efficiently as possible.
LOCAL GOVERNMENT
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Loan Debt Values: EIR Calculations, Accrued Interest and Balance Sheet Presentation |
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Financial Instrument Disclosure Requirements - 2006/07 Comparatives |
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Annual Accounts 2007-08 Presentation - Selected Issues, Capital Accounting and Financial Instruments |
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Component Accounting - Removal of the Existing Component from the Balance Sheet |
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Financial Instruments 2007/08 - Example Accounting Entries for Scotland |
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The Prudential Code and the Capital Financing Requirement in Scotland |
The above questions relate specifically to Scotland. You can also access further model responses in relation to local authority accounting in England & Wales and responses in relation to membership at www.cipfa.org.uk/pt/technical_faq.cfm