§ Mr. Viggersasked the Secretary of State for Transport if he proposes to review the accounting procedures used by United Kingdom port authorities with a view to encouraging standardisation.
§ Mr. William RodgersThe accounts of all the main United Kingdom port authorities are already produced on a broadly comparable basis in accordance with the Statutory Harbour Undertakings (Form of Accounts, etc.) Regulations 1969 (1969, S.I. Nos. 1295, 1296, 1297) or in the case of the British Transport Docks Board in accordance with directions given under Section 24 of the Transport Act 1962. In due course we may need to look again at ports accounting procedures in the light of current work on inflation-cost accounting and other developments in accounting practice.