Consolidation principles and practices for the UK government sector

Article Abstract:

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.

Accounting and auditing, Public finance, Government accounting

---

UK pig sector facing collapse, says industry

Article Abstract:

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.

Swine breeders

---

e-trading: are the paper slips, ticker tapes and unchallenged expertise of traditional brokerages facing extinction?

Article Abstract:

Issues concerning electronic trading in securities are discussed. Traditional paper-based trading methods are now facing strong competition from emerging e-trading systems.

Analysis, Program trading (Securities)

Similar abstracts:

• Abstracts: Organizational configurations and performance: the role of statistical power in extant research. Assessment of statistical power in contemporary strategy research
• Abstracts: Making reengineering work: practical help from the literature. Literature and insights: a PhD or a McJob?
• Abstracts: Timing and intensity effects of environmental investments. Environmental contingencies and sustainable modes of corporate governance
• Abstracts: Designing on the air. Using model-based expectations to predict voluntary turnover. Designing compensation to boost sales performance
• Abstracts: Information cultures: a review essay. Time for individuals to review withholding. DANMAP 98 questioned, FEDESA review

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.