A meeting at the RSS.
Classifying the Public Sector in National Accounts - "A case study of
Network Rail"
Monday 23rd September 2002 @ 1700hrs - Tea available from 1630hrs.
Robin Lynch and Martin Kellaway, Office for National Statistics.
"Classifying the Public Sector: Network Rail, a case study".
The guiding principle for classifying institutions as public or private is
who exerts control. How does this principle apply to Network Rail? How is
the government support for financing scored - as contingent liabilities?
What process has the ONS in place to protect its independence and integrity?
What is the role of international institutions including Eurostat in this
process? How did the Mobile Phone licence payments debate finish?
What other recent cases need the assurance of independence? How do the
principles relevant for Network Rail apply to other government supported
investments? What are the issues surrounding the classification
of tax credits? How is it possible for commercial accounting and national
accounting to arrive at different sets of accounts?
Discussant: Jean Shaoul, Department of Accounting, University of Manchester.
RSS HQ 12 Errol Street EC1Y 8LX. See map at
http://www.rss.org.uk/about/direction.html
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