-
1
-
-
82855180450
-
-
ASB, FRS 2, Accounting for Subsidiary Undertakings, Accounting Standards Board
-
ASB, FRS 2, Accounting for Subsidiary Undertakings, Accounting Standards Board, 1992.
-
(1992)
-
-
-
2
-
-
82855165622
-
-
ASB, Amendment to FRS 5, Reporting the Substance of Transactions-Private Finance Initiative Contracts, Accounting Standards Board
-
ASB, Amendment to FRS 5, Reporting the Substance of Transactions-Private Finance Initiative Contracts, Accounting Standards Board, 1998.
-
(1998)
-
-
-
3
-
-
82855176382
-
-
(eds), Modern Budgeting in the Public Sector: Treasury Rules in a Comparative Context, Occasional Paper 53, National Institute of Social and Economic Research
-
Barrell, R., and F. Hubert (eds), Modern Budgeting in the Public Sector: Treasury Rules in a Comparative Context, Occasional Paper 53, National Institute of Social and Economic Research, 1999.
-
(1999)
-
-
Barrell, R.1
Hubert, F.2
-
4
-
-
82855165618
-
-
Fiscal Policy, Fairness Between Generations and National Saving, Discussion Paper No. 338, National Institute of Social and Economic Research
-
Barrell, R., and M. Weale, Fiscal Policy, Fairness Between Generations and National Saving, Discussion Paper No. 338, National Institute of Social and Economic Research, 2009.
-
(2009)
-
-
Barrell, R.1
Weale, M.2
-
5
-
-
82855176385
-
-
Goodbye to the Pre-Crisis Trend Line', Financial Times, 30 October.
-
Brittan, S., 'Goodbye to the Pre-Crisis Trend Line', Financial Times, 30 October 2009.
-
(2009)
-
-
Brittan, S.1
-
6
-
-
82855176384
-
-
Budget Responsibility and National Audit Act 2011, Chapter 4, Stationery Office.
-
Budget Responsibility and National Audit Act 2011, Chapter 4, Stationery Office.
-
-
-
-
7
-
-
84856781621
-
'Developing Whole of Government Accounting in the UK: Grand Claims, Practical Complexities and a Suggested Future Research Agenda'
-
Chow, D. S. L., C. Humphrey and J. Moll, 'Developing Whole of Government Accounting in the UK: Grand Claims, Practical Complexities and a Suggested Future Research Agenda', Financial Accountability and Management, Vol. 23, No. 1, 2007.
-
(2007)
Financial Accountability and Management
, vol.23
, Issue.1
-
-
Chow, D.S.L.1
Humphrey, C.2
Moll, J.3
-
8
-
-
82855180448
-
-
Comparison of Public Sector Finance Measures From the National Accounts and Whole of Government Accounts: The Main Conceptual Differences Between the Two Accounting Measures, Office for National Statistics, available at: (last accessed 21 July 2011).
-
Daffin, C., and D. Hobbs, Comparison of Public Sector Finance Measures From the National Accounts and Whole of Government Accounts: The Main Conceptual Differences Between the Two Accounting Measures, Office for National Statistics, 2011, available at: (last accessed 21 July 2011).
-
(2011)
-
-
Daffin, C.1
Hobbs, D.2
-
9
-
-
82855179732
-
'Five Years of the U.K.'s Long-Term Public Finance Report: Has it Made Any Difference?'
-
in Banca d'Italia, Banca d'Italia
-
Eich, F., 'Five Years of the U.K.'s Long-Term Public Finance Report: Has it Made Any Difference?', in Banca d'Italia, Fiscal Sustainability: Analytical Developments and Emerging Policy Issues, Banca d'Italia, 2008.
-
(2008)
Fiscal Sustainability: Analytical Developments and Emerging Policy Issues
-
-
Eich, F.1
-
10
-
-
19944384535
-
'Bridging the GAAP Across the UK Public Sector'
-
Ellwood, S., 'Bridging the GAAP Across the UK Public Sector', Accounting and Business Research, Vol. 33, No. 2, 2003.
-
(2003)
Accounting and Business Research
, vol.33
, Issue.2
-
-
Ellwood, S.1
-
11
-
-
82855180449
-
-
European Commission, Sustainability Report 2009-Provisional Version', European Economy, No. 9, available at:, 2009 (last accessed 22 July 2011).
-
European Commission, 'Sustainability Report 2009-Provisional Version', European Economy, No. 9, available at:, 2009 (last accessed 22 July 2011).
-
-
-
-
14
-
-
82855179731
-
-
Finance Act 1998, Chapter 36, Stationery Office.
-
Finance Act 1998, Chapter 36, Stationery Office.
-
-
-
-
15
-
-
82855165617
-
-
New Economic Order Threatens Growth', Financial Times, 11 May.
-
Giles, C., 'New Economic Order Threatens Growth', Financial Times, 11 May 2011.
-
(2011)
-
-
Giles, C.1
-
16
-
-
82855176379
-
-
Government Resources and Accounts Act 2000 (Commencement No. 2 and Transitional Provision) Order 2010, Statutory Instrument 2010, No. 516 (C. 38), Stationery Office.
-
Government Resources and Accounts Act 2000 (Commencement No. 2 and Transitional Provision) Order 2010, Statutory Instrument 2010, No. 516 (C. 38), Stationery Office.
-
-
-
-
17
-
-
82855176380
-
'Views on Whole of Government Accounts'
-
in Treasury, HM Treasury, Appendix III
-
Heald, D. A., 'Views on Whole of Government Accounts', in Treasury, Whole of Government Accounts, HM Treasury, Appendix III, 1998.
-
(1998)
Whole of Government Accounts
-
-
Heald, D.A.1
-
18
-
-
0348252066
-
'Fiscal Transparency: Concepts, Measurement and UK Practice'
-
Heald, D. A., 'Fiscal Transparency: Concepts, Measurement and UK Practice', Public Administration, Vol. 81, No. 4, 2003.
-
(2003)
Public Administration
, vol.81
, Issue.4
-
-
Heald, D.A.1
-
19
-
-
84982682988
-
'Resource Accounting: Valuation, Consolidation and Accounting Regulation'
-
Heald, D. A., and G. Georgiou, 'Resource Accounting: Valuation, Consolidation and Accounting Regulation', Public Administration, Vol. 73, No. 4, 1995.
-
(1995)
Public Administration
, vol.73
, Issue.4
-
-
Heald, D.A.1
Georgiou, G.2
-
20
-
-
0037503335
-
'Consolidation Principles and Practices for the UK Government Sector'
-
Heald, D. A., and G. Georgiou, 'Consolidation Principles and Practices for the UK Government Sector', Accounting and Business Research, Vol. 30, No. 2, 2000.
-
(2000)
Accounting and Business Research
, vol.30
, Issue.2
-
-
Heald, D.A.1
Georgiou, G.2
-
21
-
-
84857987135
-
'Whole of Government Accounts Developments in the UK: Conceptual, Technical and Timetable Issues'
-
Heald, D. A., and G. Georgiou, 'Whole of Government Accounts Developments in the UK: Conceptual, Technical and Timetable Issues', Public Money and Management, Vol. 29, No. 4, 2009.
-
(2009)
Public Money and Management
, vol.29
, Issue.4
-
-
Heald, D.A.1
Georgiou, G.2
-
22
-
-
82855180447
-
'Accounting for PPPs in a Converging World'
-
in G. Hodge, C. Greve and A. Boardman (eds), Edward Elgar
-
Heald, D. A., and G. Georgiou, 'Accounting for PPPs in a Converging World', in G. Hodge, C. Greve and A. Boardman (eds), International Handbook on Public-Private Partnerships, Edward Elgar, 2010.
-
(2010)
International Handbook on Public-Private Partnerships
-
-
Heald, D.A.1
Georgiou, G.2
-
23
-
-
82855165611
-
'The Substance of PPP Accounting'
-
Heald, D. A., and G. Georgiou, 'The Substance of PPP Accounting', Financial Accountability and Management, Vol. 27, No. 2, 2011.
-
(2011)
Financial Accountability and Management
, vol.27
, Issue.2
-
-
Heald, D.A.1
Georgiou, G.2
-
24
-
-
84977005632
-
'Public Assets and Liabilities and the Presentation of Budgetary Policy'
-
in M. Ashworth, J. Hills and N. Morris (eds), IFS Report Series No. 8, Institute for Fiscal Studies
-
Hills, J., 'Public Assets and Liabilities and the Presentation of Budgetary Policy', in M. Ashworth, J. Hills and N. Morris (eds), Public Finances in Perspective, IFS Report Series No. 8, Institute for Fiscal Studies, 1984.
-
(1984)
Public Finances in Perspective
-
-
Hills, J.1
-
25
-
-
84979431991
-
'Counting the Family Silver: The Public Sector's Balance Sheet 1957 to 1987'
-
Hills, J., 'Counting the Family Silver: The Public Sector's Balance Sheet 1957 to 1987', Fiscal Studies, Vol. 10, No. 2, 1989.
-
(1989)
Fiscal Studies
, vol.10
, Issue.2
-
-
Hills, J.1
-
26
-
-
82855176378
-
-
HMRC, The Library-National Statistics, Her Majesty's Revenue and Customs, available at: (last accessed 22 July 2011).
-
HMRC, The Library-National Statistics, Her Majesty's Revenue and Customs, 2010, available at: (last accessed 22 July 2011).
-
(2010)
-
-
-
27
-
-
82855165616
-
-
IASB, IFRIC 12, Service Concession Arrangements, International Accounting Standards Board
-
IASB, IFRIC 12, Service Concession Arrangements, International Accounting Standards Board, 2006.
-
(2006)
-
-
-
28
-
-
82855165620
-
-
IASB, IAS 27, Consolidated and Separate Financial Statements, International Accounting Standards Board
-
IASB, IAS 27, Consolidated and Separate Financial Statements, International Accounting Standards Board, 2008.
-
(2008)
-
-
-
29
-
-
0000384524
-
'From the Positive to the Regulatory State: Causes and Consequences of Changes in the Mode of Governance'
-
Majone, G., 'From the Positive to the Regulatory State: Causes and Consequences of Changes in the Mode of Governance', Journal of Public Policy, Vol. 17, No. 2, 1997.
-
(1997)
Journal of Public Policy
, vol.17
, Issue.2
-
-
Majone, G.1
-
30
-
-
82855179729
-
-
Comparing the Perpetual Inventory Method and the Whole of Government Accounts for Depreciation, Office for National Statistics, available at: (last accessed 22 July 2011).
-
McLaren, C. H., B. Saunders and C. Zammit, Comparing the Perpetual Inventory Method and the Whole of Government Accounts for Depreciation, Office for National Statistics, 2011, available at: (last accessed 22 July 2011).
-
(2011)
-
-
McLaren, C.H.1
Saunders, B.2
Zammit, C.3
-
31
-
-
82855176376
-
-
Net Wealth Analysis and Long-Term Fiscal Policymaking, Rapport till Finanspolitiska Rådet 2009/5
-
Molander, P., Net Wealth Analysis and Long-Term Fiscal Policymaking, Rapport till Finanspolitiska Rådet 2009/5, 2009.
-
(2009)
-
-
Molander, P.1
-
32
-
-
82855176373
-
-
National Audit Office, HC 408 of Session 2008-09, Stationery Office
-
National Audit Office, Audit of Assumptions for Budget 2009, HC 408 of Session 2008-09, Stationery Office, 2009.
-
(2009)
Audit of Assumptions for Budget 2009
-
-
-
33
-
-
82855165615
-
-
Comment on Earlier Version of this Paper at the Abacus Forum, 3 December.
-
Newberry, S., Comment on Earlier Version of this Paper at the Abacus Forum, 3 December 2009.
-
(2009)
-
-
Newberry, S.1
-
34
-
-
82855179721
-
-
OBR, Pre-Budget Forecast-June 2010, Office for Budget Responsibility
-
OBR, Pre-Budget Forecast-June 2010, Office for Budget Responsibility, 2010.
-
(2010)
-
-
-
35
-
-
82855165601
-
-
OBR, What Should We Include in the Fiscal Sustainability Report? Discussion Paper No. 1, London, Office for Budget Responsibility
-
OBR, What Should We Include in the Fiscal Sustainability Report? Discussion Paper No. 1, London, Office for Budget Responsibility, 2011a.
-
(2011)
-
-
-
36
-
-
82855165602
-
-
OBR, Fiscal Sustainability Report-July 2011, Office for Budget Responsibility
-
OBR, Fiscal Sustainability Report-July 2011, Office for Budget Responsibility, 2011b.
-
(2011)
-
-
-
37
-
-
82855179727
-
-
ONS, United Kingdom National Accounts: Blue Book, 2010 Edition, Palgrave Macmillan for the Office for National Statistics
-
ONS, United Kingdom National Accounts: Blue Book, 2010 Edition, Palgrave Macmillan for the Office for National Statistics, 2010.
-
(2010)
-
-
-
38
-
-
82855179725
-
-
ONS, Public Sector Finances: March 2011, Office for National Statistics
-
ONS, Public Sector Finances: March 2011, Office for National Statistics, 2011.
-
(2011)
-
-
-
39
-
-
82855176381
-
-
ONS, Government and Public Sector Debt Measures, Mimeo, undated.
-
ONS, Government and Public Sector Debt Measures, Mimeo, undated.
-
-
-
-
40
-
-
82855165607
-
-
Turner Relishes Role on City Battle's Front Line', Financial Times, 29 August.
-
Parker, G., D. Pimlott, K. Burgess, L. Saigol and J. Pickard, 'Turner Relishes Role on City Battle's Front Line', Financial Times, 29 August 2009.
-
(2009)
-
-
Parker, G.1
Pimlott, D.2
Burgess, K.3
Saigol, L.4
Pickard, J.5
-
41
-
-
77449092143
-
'Accounting for Public Sector Assets'
-
in A. Hopwood and C. Tomkins (eds), Philip Allan
-
Perrin, J., 'Accounting for Public Sector Assets', in A. Hopwood and C. Tomkins (eds), Issues in Public Sector Accounting, Philip Allan, 1984.
-
(1984)
Issues in Public Sector Accounting
-
-
Perrin, J.1
-
42
-
-
82855176371
-
-
Control of Public Expenditure: Report, Cmnd 1432, London, HMSO
-
Plowden, Lord Edwin, Control of Public Expenditure: Report, Cmnd 1432, London, HMSO, 1961.
-
(1961)
-
-
Plowden, L.E.1
-
43
-
-
82855179724
-
-
Public Money and Management, Whole of Government Accounting-International Trends', guest edited by G. Grossi and S. Newberry, Vol., No.
-
Public Money and Management, 'Whole of Government Accounting-International Trends', guest edited by G. Grossi and S. Newberry, Vol. 29, No. 4, 2009.
-
(2009)
, vol.29
, Issue.4
-
-
-
44
-
-
85095670365
-
'Developing a Conceptual Framework for Central Government Financial Reporting: Intermediate Users and Indirect Control'
-
Rutherford, B. A., 'Developing a Conceptual Framework for Central Government Financial Reporting: Intermediate Users and Indirect Control', Financial Accountability and Management, Vol. 8, No. 4, 1992.
-
(1992)
Financial Accountability and Management
, vol.8
, Issue.4
-
-
Rutherford, B.A.1
-
46
-
-
82855180444
-
-
Swedish Fiscal Policy Council, Finanspolitiska Rådet
-
Swedish Fiscal Policy Council, Comments on the 2010 Budget Bill, Finanspolitiska Rådet, 2009.
-
(2009)
Comments on the 2010 Budget Bill
-
-
-
47
-
-
82855165605
-
-
Treasury, Better Accounting for the Taxpayer's Money: The Government's Proposals, Cm 2929, HMSO
-
Treasury, Better Accounting for the Taxpayer's Money: The Government's Proposals, Cm 2929, HMSO, 1995.
-
(1995)
-
-
-
49
-
-
0038697995
-
-
Treasury, London, HM Treasury
-
Treasury, The Code for Fiscal Stability, London, HM Treasury, 1998a.
-
(1998)
The Code for Fiscal Stability
-
-
-
52
-
-
82855165606
-
-
Treasury, Pre-Budget Report-December 2003, Cm 6042, Stationery Office
-
Treasury, Pre-Budget Report-December 2003, Cm 6042, Stationery Office, 2002b.
-
(2002)
-
-
-
57
-
-
82855176367
-
-
Treasury, Freedom of Information Act 2000: Whole of Government Accounts, Ref: IRU/7/444, 19th August, mimeo
-
Treasury, Freedom of Information Act 2000: Whole of Government Accounts, Ref: IRU/7/444, 19th August, mimeo, 2008b.
-
(2008)
-
-
-
58
-
-
82855165612
-
-
Treasury, Pre-Budget Report-November 2008, Cm 7494, Stationery Office
-
Treasury, Pre-Budget Report-November 2008, Cm 7494, Stationery Office, 2008c.
-
(2008)
-
-
-
59
-
-
82855179728
-
-
Treasury, Alignment (Clear Line of Sight) Project, Cm 7567, Stationery Office
-
Treasury, Alignment (Clear Line of Sight) Project, Cm 7567, Stationery Office, 2009a.
-
(2009)
-
-
-
60
-
-
82855179726
-
-
Treasury, Budget 2009, HC 409 of Session 2008-09, Stationery Office
-
Treasury, Budget 2009, HC 409 of Session 2008-09, Stationery Office, 2009b.
-
(2009)
-
-
-
61
-
-
82855176369
-
-
Treasury, Update on Progress with Whole of Government Accounts, Financial Reporting Advisory Board Paper FRAB 97 (03), HM Treasury
-
Treasury, Update on Progress with Whole of Government Accounts, Financial Reporting Advisory Board Paper FRAB 97 (03), HM Treasury, 2009c.
-
(2009)
-
-
-
64
-
-
82855165614
-
-
Treasury, Update on Progress With Whole of Government Accounts, Financial Reporting Advisory Board Paper FRAB 102 (03), HM Treasury
-
Treasury, Update on Progress With Whole of Government Accounts, Financial Reporting Advisory Board Paper FRAB 102 (03), HM Treasury, 2010.
-
(2010)
-
-
-
66
-
-
82855176375
-
-
Treasury, GDP Deflators at Market Prices, and Money GDP, Update Circular, 29 March (corrected 12 May), mimeo, HM Treasury
-
Treasury, GDP Deflators at Market Prices, and Money GDP, Update Circular, 29 March (corrected 12 May), mimeo, HM Treasury, 2011b.
-
(2011)
-
-
-
68
-
-
82855165610
-
-
Treasury, Whole of Government Accounts: Unaudited Summary Report for the Year Ended 31 March 2010, Cm 8127, Stationery Office
-
Treasury, Whole of Government Accounts: Unaudited Summary Report for the Year Ended 31 March 2010, Cm 8127, Stationery Office, 2011d.
-
(2011)
-
-
-
69
-
-
82855180446
-
-
Treasury, Treasury Publishes Unaudited Summary of First Ever Whole of Government Accounts', Press Notice 78/11 - 13 July, HM Treasury
-
Treasury, 'Treasury Publishes Unaudited Summary of First Ever Whole of Government Accounts', Press Notice 78/11 - 13 July, HM Treasury, 2011e.
-
(2011)
-
-
-
70
-
-
82855180442
-
-
Treasury Taskforce, How to Account for PFI Transactions: Technical Note 1 (Revised), HM Treasury
-
Treasury Taskforce, How to Account for PFI Transactions: Technical Note 1 (Revised), HM Treasury, 1999.
-
(1999)
-
-
-
71
-
-
0003554952
-
-
United Nations Statistics Division, United Nations
-
United Nations Statistics Division, System of National Accounts 1993, United Nations, 1993.
-
(1993)
System of National Accounts 1993
-
-
-
72
-
-
67650508912
-
'Public Sector Consolidated Statements-an Assessment'
-
Walker, R. G., 'Public Sector Consolidated Statements-an Assessment', Abacus, Vol. 45, No. 2, 2009.
-
(2009)
Abacus
, vol.45
, Issue.2
-
-
Walker, R.G.1
-
73
-
-
70350686647
-
'Commentary: The Burden of the National Debt'
-
Weale, M., 'Commentary: The Burden of the National Debt', National Institute Economic Review, No. 210, 2009.
-
(2009)
National Institute Economic Review
, Issue.210
-
-
Weale, M.1
-
74
-
-
82855176368
-
-
Whole of Government Accounts (Specified Dates) Order 2010, Statutory Instrument 2010 No, 570, Stationery Office.
-
Whole of Government Accounts (Specified Dates) Order 2010, Statutory Instrument 2010 No, 570, Stationery Office.
-
-
-
-
75
-
-
82855176372
-
-
Public Asset Sale Will Pay Only £3bn Debt', Guardian, 13 October.
-
Wintour, P., 'Public Asset Sale Will Pay Only £3bn Debt', Guardian, 13 October 2009.
-
(2009)
-
-
Wintour, P.1
-
76
-
-
82855165609
-
'The Role of Fiscal Indicators in Setting Fiscal Policy in the U.K.'
-
in Banca d'Italia, Banca d'Italia
-
Woods, R., 'The Role of Fiscal Indicators in Setting Fiscal Policy in the U.K.', in Banca d'Italia, Fiscal Indicators, Banca d'Italia, 2006.
-
(2006)
Fiscal Indicators
-
-
Woods, R.1
|