The conceptual framework of resource accounting

Public Money and Management

Volumn 18, Issue 2, 1998, Pages 11-16

  Jones, Rowan ^a  

^a UNIVERSITY OF BIRMINGHAM   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0032369179     PISSN: 09540962     EISSN: 14679302     Source Type: Journal    
DOI: 10.1111/1467-9302.00109     Document Type: Article

References (18)

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4. Accounting Standards Committee (1986), Accounting for the Effects of Changing Prices: A Handbook (ASC, London).
5. American Institute of Certified Public Accountants (1973), Accounting Principles Board Opinion 30: Reporting on the Results of Operations (AICPA, New York).
6. American Institute of Certified Public Accountants (1988), Statement on Auditing Standards 58: Reports on Audited Financial Statements (AICPA, New York).
7. American Institute of Certified Public Accountants (1989), Statement on Auditing Standards 62: Special Reports (AICPA, New York).
8. American Institute of Certified Public Accountants (1992), Statement on Auditing Standards 69: The Meaning of ‘Present Fairly in Conformity with Generally Accepted Accounting Principles’ (AICPA, New York).
9. Arthur Young (1989), UK GAAP: Generally Accepted Accounting Practice in the United Kingdom (Longman, Harlow).
10. Auditing Practices Board (1993), Statement of Auditing Standards 600: Auditors’ Reports on Financial Statements (APB, London).
11. Financial Accounting Standards Board (1993), Statement of Financial Accounting Standards 117: Financial Statements of Not-for-Profit Organizations (FASB, Norwalk, Connecticut).
12. Financial Reporting Advisory Board to the Treasury (1997), Report on the Resource Accounting Manual.
13. Governmental Accounting Standards Board (1994), Codification of Governmental Accounting and Financial Reporting Standards: Section 2200 (GASB, Norwalk, Connecticut).
14. HM Treasury (1995), Better Accounting for the Taxpayer’s Money, Cm 2929 (HMSO, London).
15. HM Treasury (24 July 1997), Resource Accounting Manual (HM Treasury).
16. Jones, R. (1992), The development of conceptual frameworks of accounting for the public sector. Financial Accountability and Management, 8, 4, pp. 249-264.
17. Likierman, A. (1997), Resource accounting in central government. In Lapsley, I. and Wilson, R. (Eds), Explorations in Financial Control (International Thomson, London).
18. Moonitz, M. and Zeff, S. (Eds) (1984), Sourcebook on Accounting Principles and Auditing Procedures 1917- 1953 (Garland, New York).