Mooney and si prowse in its around the main accounting principles for enterprises ", not only emphasize to determine profits in a timely manner, and emphasizes the necessary through division operating earnings, the gains and the impact of price changes, to improve the comparability of financial statements and understandability. marque Frances O’Grady, the TUC general secretary, said: “Two people working next to each other, doing the same job, should get the same pay rates. But too often agency workers are treated like second-class citizens.