File:The Local Government Pension Reserve Fund (Scotland) Regulations 2003 (SSI 2003-580).pdf

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The Local Government Pension Reserve Fund (Scotland) Regulations 2003   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Title
The Local Government Pension Reserve Fund (Scotland) Regulations 2003
Description
English: These regulations require each local authority to set up a fund which will record pension scheme deficits and surpluses for which local authorities have responsibility. This fund will be separate from the local authority’s general fund, and anything accounted for in this fund will not form part of the local authority’s general fund. This is to comply with section 12 of the Local Government in Scotland Act 2003, in terms of which it is the duty of local authorities to observe proper accounting practices. This includes those practices which by reference to any generally recognised code or otherwise, are regarded as proper accounting practices to be observed in the preparation and publication of accounts of local authorities. From this year local authorities will have to observe the CIPFA-LASAAC “Code of Practice on Local Authority Accounting in the UK- A Statement of Recommended Practice” which changes the way they account for pension scheme deficits and surpluses in line with Financial Reporting Standard 17 (FRS17).
Publication date 26 November 2003
Authority file  ISBN: 0110625404
Source

http://www.legislation.gov.uk/id/ssi/2003/580

PDF: http://www.legislation.gov.uk/ssi/2003/580/made/data.pdf
Subjects
InfoField
LOCAL GOVERNMENT; COUNCIL TAX
Categories
InfoField
Council procedures; LOCAL GOVERNMENT; COUNCIL TAX

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current00:39, 5 November 2020Thumbnail for version as of 00:39, 5 November 20201,239 × 1,752, 3 pages (174 KB)Fæ (talk | contribs)UK legislation project 2003 (Scottish Statutory Instruments) SSI 2003-580 #404

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