Consolidation principles and practices for the UK government sector
Research assessing UK government proposals for departmental financial accounting and reporting has concentrated on the delineation of the consolidated reporting entity. Attention is given to the extent and types of consolidation which are appropriate for accruals-based government financial accounting and reporting. It is clear that pursuit of the idea of control may foster conflict with other principles. If analyzed in terms of fiscal dependence, control could lead to a significantly expanded area of consolidation in UK government. There are problems regarding the appropriate methods of accounting for transactions across the Departmental Resource Account boundary, particularly when this has been set in a restrictive way.
Publication Name: Accounting and Business Research
UK pig sector facing collapse, says industry
The British Pig Industry Crisis: The Economic and Social Costs report published by the meat and Livestock Commission, the National Pig Association and the British Pig Executive in the UK, is examined.
Publication Name: Animal Pharm
e-trading: are the paper slips, ticker tapes and unchallenged expertise of traditional brokerages facing extinction?
Issues concerning electronic trading in securities are discussed. Traditional paper-based trading methods are now facing strong competition from emerging e-trading systems.
Publication Name: CA Magazine
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