000			01525nas a22002777a 4500
999			_c3617 _d3617
003			OSt
005			20190425153933.0
008			170808b xxuqr|p| |||| 00| 0 eng d
022			_20155-9982
040			_cUM Bansalan College LIC
082			_aBPer. 657.05 _bAc27
100			_95599 _aMcCartney, Sean.
245			_aAccounting for producer needs : _bthe case of Britain's rail infrastructure/ _cby Sean McCartney
260			_a--Amsterdam: _bElsevier, _c2015.
300			_apages 109-120
310			_aQuarterly.
362			_aVolume 39, issue 2 (June 2015)
440			_95407 _aAccounting Forum.
490			_vVolume 39, issue 2 (June 2015) _x0155-9982
520	3		_aAcadmic studies of the industries privatised in Britain since the mid-1980s have focused on regulation and performance. This paper discusses the impact of changes in accounting policies within the British railway industry, which has been almost completely neglected in the literature to date. The paper analyses the financial reporting of the railway infrastructure from 1992 to 2004: under state ownership, then asa a listed company and finanlly as a ;not-for-dividend' entity. At each stage the accountin treatment of the infrastructure assets has been subject to major manipulation to suit the needs the convenience of the industry's management not the users.
650		0	_aChanges in accounting policies _95600
650		0	_95601 _aAccounting
650		0	_aFinancial reporting _910361
700			_95602 _aStittle, John.
942			_2ddc _cBPER.