Insights

Browse the latest insights available to your account.

541 insights found

Assurance with Your Accounts
05 Mar 2024Technical

Assurance with Your Accounts

As all local authority accountants will know the upcoming few months can typically be a busy, and sometimes daunting, time. As our clients will be aware Arlingclose are here to provide assistance with some of the most difficult parts: your financial instruments and capital financing requirement calculations.

Read insight: Assurance with Your Accounts
Valuing Shares
27 Feb 2024Technical

Valuing Shares

How do you calculate the fair value of a share? Arlingclose has many years of experience in valuing a wide variety of shares owned by local authorities.

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Expected Credit Loss Calculations
20 Feb 2024Technical

Expected Credit Loss Calculations

Our tried and tested models enable us to form a reasoned and consistently applied judgement as to how likely a borrower is to default and what impact a default would have on expected future cash flows. We are able to calculate an ECL to stand up to audit scrutiny.

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Are Inflationary Pressures Building?
01 Feb 2024Economic Updates

Are Inflationary Pressures Building?

The recent trend of below consensus UK inflation figures had raised hopes for a rapid loosening in monetary policy in 2024, but the ONS inflation data for December 2023 (published in January) made for less pleasant reading.

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Funding Electric Vehicle Fleet Conversions
23 Jan 2024Leasing

Funding Electric Vehicle Fleet Conversions

As the electric vehicle market evolves, a growing number of lessors are prepared to take residual value risk on these assets. Is this an efficient way for local authorities to reduce cost and risk as they migrate towards net zero?

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Capital Flexibilities – A Call for Views
15 Jan 2024Technical

Capital Flexibilities – A Call for Views

The government's engagement with local councils on capital resources and borrowing, as announced by the DLUHC, offers fresh perspectives on capital flexibilities and local financial management.

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Different Debt Structures
08 Jan 2024Borrowing

Different Debt Structures

Understand your options: Learn how maturity, annuity, and EIP loans differ in repayment profiles and risk, offering valuable insights for effective financial management.

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The UK's Unique Local Authority
05 Jan 2024Local Authorities

The UK's Unique Local Authority

The City of London Corporation is the governing body for the City of London, a small area in Central London that is the traditional home of finance services in the UK.

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Triple Bottom Line Reporting
02 Jan 2024Technical

Triple Bottom Line Reporting

TBL reporting is a framework that goes beyond traditional financial reporting by considering three key dimensions. So what are the perceived benefits of TBL reporting?

Read insight: Triple Bottom Line Reporting