External financial guidance 2021 | Department of Health

External financial guidance issued by DoH to the Health and Social Care bodies (HSC) and Arm’s Length Bodies (ALBs)

Documents

HSC (F) 01-2021 - Annual Accounts 2020-21 – Senior Management Disclosure and Cash Equivalent Transfer Values (CETVs)
PDF (22 KB)

HSC(F) 02-2021 - IFRS 16 update
PDF (42 KB)

HSC(F) 02-2021 - Annex A - IFRS 16 Working Group - Letter to FDs - Update on work to date
PDF (674 KB)

HSC(F) 02-2021 - Annex A - Accounting for leased assets - Policy Guidance - v1.04
PDF (1.2 MB)

HSC(F) 02-2021 - Annex A - Copy of IFRS 16 Disclosure Pro Forma v1.2
Excel (74 KB)

HSC(F) 02-2021 - Annex A - Pro Forma IFRS 16 Impact Disclosure - 2021_22 - v2.02
PDF (632 KB)

HSC(F) 02-2021 - Annex A - Lease Liability Tool v1.0
Excel (22 KB)

HSC(F) 02-2021 - Annex A - Lease reassessment modification - Worked examples
Excel (50 KB)

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