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Whole of Government Accounts
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Whole of Government Accounts : ウィキペディア英語版
Whole of Government Accounts

Whole of Government Accounts (WGA) is a transparency and accountability project of HM Treasury of the United Kingdom. It aims to provide more complete data for fiscal planning by producing consolidated financial statements. The accounts are independently audited by the Comptroller and Auditor General.〔(【引用サイトリンク】title=Guidance to the Whole of Government Accounts y/e 31/03/10 (''vid.'' p.4) )
==Background==
The Treasury first published a scoping study for WGA in July 1998. The first set of accounts to be published will be for the year ended 31 March 2010. WGA are prepared under Sections (9 to 11 ) of the Government Resources and Accounts Act 2000. WGA are prepared for the whole of the UK public sector (central government, local government, health, and public corporations).〔 WGA are prepared under International Financial Reporting Standards.〔(【引用サイトリンク】title=Guidance to the Whole of Government Accounts y/e 31/03/10 (''vid.'' p.21) )

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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