This consultation also seeks views on the impact on local authorities in Wales of the proposed application of International Financial Reporting Standard 16 from January 2019.
Mae’r ymgynghoriad hefyd yn ceisio barn am yr effaith a gaiff y bwriad i gymhwyso Safon Adrodd Ariannol Rhyngwladol 16 ar awdurdodau lleol yng Nghymru o fis Ionawr 2019 ymlaen.