{"id":23693,"date":"2014-01-14T06:18:22","date_gmt":"2014-01-14T06:18:22","guid":{"rendered":"http:\/\/www.taxresearch.org.uk\/Blog\/?p=23693"},"modified":"2014-01-14T06:18:22","modified_gmt":"2014-01-14T06:18:22","slug":"when-we-look-at-a-map-we-always-try-to-find-our-home-why-cant-we-do-that-in-accounts","status":"publish","type":"post","link":"https:\/\/www.taxresearch.org.uk\/Blog\/2014\/01\/14\/when-we-look-at-a-map-we-always-try-to-find-our-home-why-cant-we-do-that-in-accounts\/","title":{"rendered":"When we look at a map we always try to find our home. Why can&#8217;t we do that in accounts"},"content":{"rendered":"<p>My sons reminded me of a joke last night. I think the original was by Michael McIntyre.<\/p>\n<p>The joke is about using maps on a mobile phone - and that the first place we always want to find is our home. The same is true of street view, or whatever Google call their service where you can view a road on a map. Home matters to us so much that we want to check it out - even when we're at home.<\/p>\n<p>But look at a set of multinational corporation\u00a0accounts and you can't do that: home will be noticeable by its absence because country-by-country reporting does not exist within the pages of such a document - and most especially so if home is a developing country in which the MNC trades.<\/p>\n<p>Those accounts do, as a result, fail to meet a basic human need, which is information on what is happening immediately around us. And even now when the case for\u00a0country-by-country reporting is being won those responsible for the preparation of accounts are fighting back against the provision of that information.<\/p>\n<p>What are they trying to hide?<\/p>\n","protected":false},"excerpt":{"rendered":"<p>My sons reminded me of a joke last night. I think the original was by Michael McIntyre. The joke is about using maps on a<br \/><a class=\"moretag\" href=\"https:\/\/www.taxresearch.org.uk\/Blog\/2014\/01\/14\/when-we-look-at-a-map-we-always-try-to-find-our-home-why-cant-we-do-that-in-accounts\/\"><em> Read the full article&#8230;<\/em><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26,79],"tags":[],"class_list":["post-23693","post","type-post","status-publish","format-standard","hentry","category-accounting","category-country-by-country"],"_links":{"self":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/23693","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/comments?post=23693"}],"version-history":[{"count":0,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/23693\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/media?parent=23693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/categories?post=23693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/tags?post=23693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}