Public finance reform: the Government Resources and Accounts Act 2000

Hollingsworth, Kathryn and White, F. 2001. Public finance reform: the Government Resources and Accounts Act 2000. Public Law 2001 (Spring) , pp. 50-61.

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Abstract

Constitutional significance of reforms introduced to change basis of public accounting from cash based system to accrual based style of financial reporting and to require preparation and audit of consolidated accounts for public sector.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Law
Subjects:	K Law > K Law (General) K Law > KD England and Wales
Uncontrolled Keywords:	Accounting standards; Auditing; Financial statements; Public sector
Publisher:	Sweet & Maxwell
ISSN:	0033-3565
Last Modified:	12 Feb 2016 23:06
URI:	https://orca.cardiff.ac.uk/id/eprint/49992

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