The actual implementation of accruals accounting: caveats from a case within the UK public sector

Article Abstract:

The pros and cons of implementation of accruals based resource accounting in United Kingdom's public sector are discussed based on a case study.

Author: Connolly, Ciaran, Hyndman, Noel
Legal issues & crime, Government regulation (cont), Government regulation, Accounting Methods, Legal/Government Regulation, Laws, regulations and rules, Accounting, Public sector

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The financial accountability of Irish credit unions: an initial empirical study

Article Abstract:

The article examines financial reporting standards of Irish credit unions, following its rapid growth, from the study of financial statements.

Author: Ferguson, Charles, Hyndman, Noel, McKillop, Donal, Wall, Tony
Product standards, safety, & recalls, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Reporting & Disclosure, Credit Unions, Financial Regulation & Reporting, Standards, Evaluation, Growth, Financial statements, Company growth, Financial disclosure

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A Comparative Study on the Impact of Revised SORP 2 on British and Irish Charities

Article Abstract:

This study examines the financial reporting methods of British and Irish charities.

Author: Connolly, Ciaran, Hyndman, Noel
Finance, Charities

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Subjects list: United Kingdom, Analysis, Accounting and auditing, Ireland
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