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Official Report Meeting date: 11 September 2013

Rural Affairs, Climate Change and Environment Committee 11 September 2013

I confess that I am not an accountant, but my understanding is that, under the accounting rules, it has to go into the main accounts.
Official Report Meeting date: 14 March 2012

Local Government and Regeneration Committee 14 March 2012

That is a challenging but worthwhile exercise because it should improve accountability. A number of years ago, we were accounting for so many different funding streams, but there were very few if any attempts to look at what the total budget was delivering.
Official Report Meeting date: 10 March 2011

Meeting of the Parliament 10 March 2011

That shows the position that we face in this country, which must be dealt with.Reform is essential to provide clear delivery of and national accountability for national issues, and to strengthen local accountability and engagement by bringing decisions and accountability for s...
Official Report Meeting date: 10 June 2008

Finance Committee, 10 Jun 2008

I am an MSP. I am professor of accountancy at the University of Aberdeen.
Official Report Meeting date: 11 June 2015

Meeting of the Parliament 11 June 2015

Where people are in genuine hardship, local authorities are able to take into account individual circumstances and to waive or reduce charges.
Official Report Meeting date: 14 March 2012

Meeting of the Parliament 14 March 2012

I am sorry if I am getting under the cabinet secretary’s skin, but it is important that we lay things out. I quote specifically from the Sheffield report and ask her whether she thinks that it is a good reduction.
Committee reports Date published: 1 April 2017

Stage One Report on the Air Departure Tax (Scotland) Bill

Such powers should be exercised through primary legislation.1Institute of Chartered Accountants of Scotland. (2017). Written Submission, p.4..
Official Report Meeting date: 2 March 2011

Education, Lifelong Learning and Culture Committee 02 March 2011

A range of concerns were expressed, which were taken into account when the instrument was drafted.
Questions and Answers Date answered: 11 February 2016

S4W-29538

To ask the Scottish Government how many complaints the (a) Accountant in Bankruptcy and (b) Money Advice Trust has received about licensed bankruptcy trustees in the last two years for which information is available.
Questions and Answers Date answered: 17 December 2015

S4W-28833

As part of our consideration of increasing the student loan repayment threshold, the impact upon the resource accounting and budgeting (RAB) charge has been modelled.

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