09 Apr 2024Technical
IFRS 16 and PFI Schemes
The “new” IFRS 16 Leases accounting standard is finally upon us, with CIPFA/LASAAC confirming that there will be no further delay to implementation beyond 1st April 2024.
Insights
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04 Apr 2024ESG
What is the PRI?
The Principles for Responsible Investment (PRI) is the world’s leading advocate of responsible investment. It works to support the incorporation of environmental, social, and governance factors (ESG) into investment decision-making.
12 Mar 2024Housing
Can Local Authorities Help Fund Your Housing Association?
Arlingclose has arranged £400m of lending facilities for housing associations and we’d be pleased to discuss funding transactions or any other arrangements between housing associations and local authorities where our experience and knowledge can be applied.
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.
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.
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.
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.
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?
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.