Consolidation principles and practices for the UK government sector
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DOI: 10.1080/00014788.2000.9728932
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References listed on IDEAS
- Mian, Shehzad L. & Smith, Clifford Jr., 1990. "Incentives for unconsolidated financial reporting," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 141-171, January.
- Thain, Colin & Wright, Maurice, 1995. "The Treasury and Whitehall: The Planning and Control of Public Expenditure, 1976-1993," OUP Catalogue, Oxford University Press, number 9780198277842.
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- José Ramón Sánchez-Serrano & David Alaminos & Francisco García-Lagos & Angela M. Callejón-Gil, 2020. "Predicting Audit Opinion in Consolidated Financial Statements with Artificial Neural Networks," Mathematics, MDPI, vol. 8(8), pages 1-14, August.
- Sheila Ellwood, 2003. "Bridging the GAAP across the UK public sector," Accounting and Business Research, Taylor & Francis Journals, vol. 33(2), pages 105-121.
- Andreea CIRSTEA & Stefan Dragos CIRSTEA, 2015. "A Brief Analysis Of Public Sector Consolidated Financial Statements Researches," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 93-99, December.
- Alessandro Lombrano & Luca Zanin, 2013. "IPSAS and local government consolidated financial statements—proposal for a territorial consolidation method," Public Money & Management, Taylor & Francis Journals, vol. 33(6), pages 429-436, November.
- Rowan Jones, 2003. "Measuring and Reporting The Nation's Finances: Statistics and Accounting," Public Money & Management, Taylor & Francis Journals, vol. 23(1), pages 21-28, January.
- Heald, David & Steel, David, 2018. "The governance of public bodies in times of austerity," The British Accounting Review, Elsevier, vol. 50(2), pages 149-160.
- Sheila Ellwood & Sue Newbury, 2006. "A bridge too far: a common conceptual framework for commercial and public benefit entities," Accounting and Business Research, Taylor & Francis Journals, vol. 36(1), pages 19-32.
- Biondi Yuri, 2017. "Which Accounting Regulation for Europe’s Economy and Society: Workshop organised by the Laboratory of Excellence on Financial Regulation (Labex ReFi) Under the auspices of the European Parliament, Eur," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(2), pages 1-5, July.
- Ouda, H.A.G., 2005. "Transition to Accrual Accounting in the Public Sector of Developed and Developing Countries : Problems and Requirements. With Special Focus on the Netherlands and Egypt," Other publications TiSEM dc37e60a-cd56-49a7-971f-6, Tilburg University, School of Economics and Management.
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