Students preparing for assessment in Unit 11, Drafting Financial Statements need to be competent in the preparation of consolidated (group) accounts.
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Film: The Corporation
Television: 24 (season three)
Article: The Chinese Negotiation
DVD: The Godfather
The government plans to improve school food. David Arminas asks just how the situation got so bad and what purchasers can realistically do to improve things
As firms face fines and even prison for infringing competition law, purchasers are being asked to assume greater responsibility for compliance, writes Liam O’Brien
The European Union is aiming for a simpler public-sector purchasing regime. Rebecca Ellinor assesses the main features and how it is likely to work in the UK
CRB still holds up recruiters
The decline in print advertising revenues has consequences for recruitment – and the web only muddies the water
Buyers are facing conflicting messages about the importance of efficiency savings and making their procurement policies sustainable. Anusha Bradley reports
Many organisations are finding that adopting e-procurement is more difficult than expected, but the problems are often not technical ones.
Ruth Kelly's changes are not the end of the story