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IFRS 13 establishes a fair value hierarchy for financial instruments: Level 1 (quoted market prices), Level 2 (observable inputs), and Level 3 (unobservable inputs). Most instruments fall under Levels 1 or 2, but valuing Level 3 assets, like non-traded shares, is complex. Arlingclose assists local authorities with expert valuation methodologies and disclosures for accurate financial reporting.
The Net Zero Asset Managers (NZAM) initiative, launched in 2020 to drive climate-aligned investing, faces challenges as major firms exit amid political and regulatory shifts. NZAM has suspended activities and is reviewing its framework. Concerns over ESG scrutiny have led to "greenhushing," where firms downplay sustainability efforts. Regulatory rollbacks in the U.S. and EU add to uncertainties in responsible investing.
President Trump’s executive order to exit select UN bodies and review US participation in global institutions raises credit market uncertainty. Rating agencies warn MDB downgrades are possible if US support declines. While immediate impacts are limited, investors should watch US policy, MDB ratings, and bond spreads.
This insight explores the potential transfer of temporary accommodation from the General Fund (GF) to the Housing Revenue Account (HRA) to improve financial management for local authorities in England. It examines the legislative framework, including the Local Government and Housing Act 1989, potential benefits, challenges, and the process involved in such transfers.
Local authorities’ financial data reporting is crucial for monitoring expenditure, assessing risks, and informing economic planning. MHCLG, OBR, ONS, and HM Treasury use this data for GDP estimates, fiscal forecasts, and funding allocations. It impacts tax capacity, borrowing limits, and financial stability. Accurate reporting ensures transparency, effective resource allocation, and sound public financial management across the UK.
Expected Credit Loss (ECL) is an accounting charge for potential investment losses under IFRS 9. New MRP guidance (May 2024) requires ECL charges for capital loans, impacting council tax. While treasury investments face minimal ECLs, auditors will scrutinise higher-risk service-related loans.
It has been 22 days since Trump was inaugurated as the 47th President, and his early policy moves on energy, regulation, monetary policy and trade could have significant implications for inflation, interest rates and the UK economy.
Arlingclose is a Living Wage Employer, ensuring all staff, including apprentices and interns, are paid fairly as part of our ongoing commitment to social responsibility and fair employment practices.
Combined Authorities are transforming UK local governance by promoting regional collaboration on transport, housing, and economic growth. The government's devolution agenda aims to expand their role, but challenges include balancing local representation, managing costs, and ensuring transparency. Effective leadership and strategic planning are key to their long-term success.
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