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Audit and control in the not-for-profit sector: an endowed charity case 1739 - 1853

Article Abstract:

The accounting and audit procedures of Lady Elizabeth Hastings Trust over the period from 1739 to 1853 are studied for tracing the development of auditing and control procedures relevant to nonprofit organizations.

Author: Collins, Michael, Baker, Mae
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2005

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A bridge too far: a common conceptual framework for commercial and public benefit entities

Article Abstract:

An analysis on a general conceptual financial framework for the private and the public and not-for-profit sectors is discussed.

Author: Ellwood, Sheila, Newbury, Sue
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2006
Accounting Methods, Analysis, Accounting, Private sector

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Bridging the GAAP across the UK public sector

Article Abstract:

Accrual accounting in the UK public sector is examined.

Author: Ellwood, Sheila
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2003
Management dynamics, Accrual Accounting, Practice, Accrual basis accounting

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Subjects list: United Kingdom, Accounting and auditing, Nonprofit organizations, Public sector
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