Section H References
A Guide to Asset Management and Capital Planning in Local Authorities, CIPFA Local Government Directors of Finance section Scotland, October 2008
A Policy for Property and Asset Management in NHS Scotland, Scottish Government, CEL 35 (2010), 27 September 2010
Code of Practice on Local Authority Accounting in the UK, CIPFA/LASAAC
Code of Practice on Funding External Bodies and Following the Public Pound, COSLA/Accounts Commission
Developing Financial Reporting in Scotland, Audit Scotland, 4 July 2013
Government Financial Reporting Manual 2013 to 2014, HM Treasury
IFRIC 4 Determining whether an Arrangement contains a Lease, International Accounting Standards Board, December 2004
Joint Strategic Commissioning -a definition, National Steering Group for Joint Strategic Commissioning, June 2012.
Local Authority Reserves and Balances, LAAP Bulletin 77, CIPFA, November 2008
NHSScotland Property Transactions Handbook, 2011
NHSScotland Unified Board Accounts Manual, issued by Scottish Government Health Directorate.
On Board: A Guide for Board Members on Public Bodies in Scotland, 2006
One public estate - Getting more from less public sector property using place-based asset management, CIPFA, 2011
Policy Memorandum, Public Bodies (Joint Working) (Scotland) Bill as introduced to the Scottish Parliament 28 May 2013
Public Bodies (Joint Working) (Scotland) Act 2014.
Reporting statement: Operating and Financial Review, Accounting Standards Board, January 2006.
Scottish Capital Investment Manual, Scottish Government Health Directorate, 2009
The Statutory Basis for Accounting and Disclosing Reserves in Local Authorities in Scotland, LASAAC 2005.
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