Whole of government accounts developments in the UK: conceptual, technical and timetable issues

Public Money and Management

Volumn 29, Issue 4, 2009, Pages 219-227

  Heald, David ^a   Georgiou, George ^b  

^a UNIVERSITY OF ABERDEEN BUSINESS SCHOOL   (United Kingdom)

^b UNIVERSITY OF BIRMINGHAM   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84857987135     PISSN: 09540962     EISSN: 14679302     Source Type: Journal    
DOI: 10.1080/09540960903034976     Document Type: Article

References (31)

1. Accounting Standards Board. 1992. FRS 2: Accounting for Subsidiary Undertakings London
2. Accounting Standards Committee. 1978. SSAP 14: Group Accounts London
3. Bourn, J. in Public Accounts Commission. Minutes of Meeting of 28 February 2006. 30–31. in mimeo
4. Bourn, J. and Cook, L. 2002. Network Rail: NAO ONS Joint Statement, London: ONS.
5. Chow, D. S. L., Humphrey, C. and Moll, J. 2007. Developing whole of government accounting in the UK: grand claims, practical complexities and a suggested future research agenda. Financial Accountability & Management, 23 ( 1): 27 – 54.
6. Cooper, Y. 2008. Hansard, (6 March), col. 1896
7. Eich, F. 2008. “ Five years of the UK's long-term public finance report: has it made any difference? ”. In Fiscal Sustainability: Analytical Developments and Emerging Policy Issues, Rome: Banca d'Italia.
8. Eurostat. 1996. European System of Accounts—ESA 95, Luxembourg: Office for Official Publications of the European Communities.
9. FRAB. 2008. Minutes of the 92nd FRAB Meeting held on Thursday 5th June 2008 at HM Treasury, available at: www.hm-treasury.gov.uk/d/frab92_minutes.pdf (last accessed 8 April 2009)
10. GASB. 1991. Statement 14: The Financial Reporting Entity Norwalk, CT
11. Heald, D. A. 2008. in Financial Reporting Advisory Board. Minutes of 93rd FRAB Meeting held on Thursday 8th October at HM Treasury, para. 20, available at: www.hm-treasury.gov.uk/d/frab93_minutes.pdf (last accessed 8 April 2009)
12. Heald, D. A. and Georgiou, G. 2000. Consolidation principles and practices for the UK government sector. Accounting and Business Research, 30 ( 2): 153 – 167.
13. IASB. 2004. IFRS 5: Non-current Assets Held for Sale and Discontinued Operations London
14. IASB. 2008a. IAS 27: Consolidated and Separate Financial Statements London
15. IASB. 2008b. ED10: Consolidated Financial Statements London
16. Jones, R. 2003. Measuring and reporting the nation's finances: statistics and accounting. Public Money & Management, 23 ( 1): 21 – 27.
17. Kay, J. 2008. Accounting rules for public duty and private failure. Financial Times, (6 August)
18. Rutherford, B. A. 1992. Developing a conceptual framework for central government financial reporting: intermediate users and indirect control. Financial Accountability & Management, 8 ( 4): 265 – 280.
19. Sharman, Lord. 2001. Holding to Account: The Review of Audit and Accountability for Central Government, London: HM Treasury.
20. Treasury. 1995. Better Accounting for the Taxpayer's Money: The Government's Proposals, London: HMSO. Cm 2929
21. Treasury. 1998. Whole of Government Accounts London
22. Treasury. 2003a. Managing Resources—Faster Closing London
23. Treasury. 2003b. Long-term Public Finance Report: Fiscal Sustainability with an Ageing Population London
24. Treasury. 2007a. Financial Reporting Advisory Board Paper—Update on Progress with WGA FRAB (88) 03, 8 October (London)
25. Treasury. 2007b. Managing Public Money London
26. Treasury. 2008a. Financial Reporting Manual 2009– 10 available at: www.financial-reporting.gov.uk/documents/2009/2009_10_frem_full_version.pdf (last accessed 8 April 2009)
27. Treasury. 2008b. Public Expenditure 2007–08: Provisional Outturn, London: The Stationery Office. Cm 7419
28. Treasury. 2008c. Freedom of Information Act 2000: Whole of Government Accounts, Ref: IRU/7/444, 19 August (London), in mimeo
29. Treasury. 2008d. Long-term Public Finance Report: An Analysis of Fiscal Sustainability London
30. Treasury. 2008e. Financial Reporting Advisory Board Paper: FReM Chapter 14—Whole of Government Accounts FRAB (92) 05, 5 June (London)
31. Treasury. 2008f. Financial Reporting Advisory Board Paper: FReM Chapter 15—Whole of Government Accounts FRAB (94) 03, 20 November (London)