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Author:Lund, J.
Title:Financial reporting and disclosure requirements for trade unions: A comparison of UK and US public policy
Journal:Industrial Relations Journal
2009 : MAR, VOL. 40:2, p. 122-139
Index terms:financial reporting
disclosure
trade unions
public policy
United Kingdom
USA
Language:eng
Abstract:This article examines the underlying policy objectives and the degree to which they are served by current trade union financial reporting and disclosure regimes in the United States (U.S.) and the United Kingdom (U.K.) There is also a detailed comparison of the government oversight agencies, annual disclosure forms and member access to union financial records.
SCIMA record nr: 272488
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