Board paper cover sheet - NHS Ayrshire and Arran.

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NHS Board Meeting23 June 2010 Paper 5Ayrshire and Arran Health BoardAnnual Report and Accounts for the year to 31 March 2010Page 4 of 136
NHS Board Meeting23 June 2010 Paper 5ANNUAL ACCOUNTS AND NOTES FOR YEAR ENDED 31 MARCH 2010DIRECTORS’ REPORTDIRECTORS’ REPORTThe directors present their report and the audited financial statements for the yearended 31 March 20101. Naming ConventionAyrshire and Arran NHS Board is the common name for Ayrshire and ArranHealth Board.2. Principal activities and review of the business and future developmentsThe information that fulfils the requirements of the business review, principalactivities and future developments can be found in the Operating and FinancialReview, which is incorporated in this report by reference.3. Date of IssueFinancial statements were approved and authorised for issue by the HealthBoard on 23 June 20104. International Financial Reporting StandardsThese financial statements have been prepared, for the first time, underInternational Financial Reporting Standards (IFRS) as adopted by theEuropean Union and as interpreted or adapted for the public sector context asset out in Note 1 Accounting Policies. Financial Statements were previouslyprepared under UK Generally Accepted Accounting Principles (UK GAAP).The effect of the transition from UK GAAP to IFRS, with an effective date of 1April 2008, is set out in Note 25 First Time Adoption of IFRS and Note 26Restated Balance Sheet.5. Accounting conventionAnnual Accounts and Notes have been prepared under the historical costconvention modified by the revaluation of property, plant and equipment,intangible assets, inventories, available-for-sale financial assets and financialassets and liabilities at fair value through profit and loss. The accounts havebeen prepared under a direction issued by Scottish Ministers, which isreproduced as an appendix to these accountsThe statement of the accounting policies which have been adopted is shown atNote 1.6. Appointment of auditorsThe Public Finance and Accountability (Scotland) Act 2000 places personalPage 5 of 136
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Board paper cover sheet - NHS Ayrshire and Arran.

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