New Guidance
Article Abstract:
The Auditing Practices Board has issued revised Practice Note 10, Audit of Financial Statements of Public Sector Entities in the United Kingdom as a single source of guidance covering the audit of financancial statements in the entire United Kingdom. It requires, among others, that auditors, the audited entity and the relevant national audit agency agree in writing on the terms of the engagement.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
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Statements 'less subjective' under new PFI policy
Article Abstract:
Amey Holdings PLC, a provider of outsourced business support services, has a new accounting policy which recognizes fees as part of turnover when the project achieves financial close instead of, as previously, when it achieves commercial close.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
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