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The Parliamentary Grant: Operating Revenue or Source of Finance?

Rutherford, Brian A. (1996) The Parliamentary Grant: Operating Revenue or Source of Finance? Public Money & Management, 16 (2). pp. 4-5. ISSN 0954-0962. (doi:10.1080/09540969609387914) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:5157)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided.
Official URL:
https://doi.org/10.1080/09540969609387914

Abstract

This article discusses arguments addressing parliamentary grants as operating revenue or a source of finance in Great Britain. From an accounting standpoint, the most important point of difference between government and private sectors is the nature of the receipts which cover non-capital outlays. Parliamentary grants should be treated by central government accounting entities as a form of revenue and thus shown in the operating statement as income, and in the cash flow statement as an operating flow. The government was clear about the extent to which individual grants were intended to cover revenue expenditure or provide finance.

Item Type: Article
DOI/Identification number: 10.1080/09540969609387914
Additional information: Editorial Material
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Divisions > Kent Business School - Division > Kent Business School (do not use)
Depositing User: Brian Rutherford
Date Deposited: 06 May 2009 12:00 UTC
Last Modified: 09 Mar 2023 11:29 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/5157 (The current URI for this page, for reference purposes)

University of Kent Author Information

Rutherford, Brian A..

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