Reporting PFI Annual Accounts : (Record no. 14674)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01598naa a2200169uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 6012416254417 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211160602.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 060124s2006 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | HODGES, Ron; MELLETT, Howard |
| 9 (RLIN) | 23132 |
| 245 10 - TITLE STATEMENT | |
| Title | Reporting PFI Annual Accounts : |
| Remainder of title | a user's perspective |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Oxford : |
| Name of publisher, distributor, etc. | Blackwell Publishing, |
| Date of publication, distribution, etc. | June 2004 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Deciding how to account for public sector financing provided under Private Finance Initiative (PFI) contracts has engendered considerable debate which revolves around whether they should be 'on balance sheet' or 'off balance sheet'. The Accounting Standards Board (ASB) provides the underpinning in FRS 5, interpreted through an ASB Application Note 'Private Finance Initiative and Similar Contracts' and the Treasury Technical Note 'How to Account for PFI Transactions'. This article illustrates the impact of the alternative accountings. It provides an analysis of the annual accounts of two NHS trusts whose assets are financed through PFI contracts, but which use different accounting approaches. There are considerable difficulties for the user of the accounts when attempting to interpret the comparative financial results of the two trusts in the light of these reporting differences and the financing of public services is less than adequately reflected in these resource accounting based financial statements |
| 773 08 - HOST ITEM ENTRY | |
| Title | Public Money & Management |
| Related parts | 24, 3, p. 153-158 |
| Place, publisher, and date of publication | Oxford : Blackwell Publishing, June 2004 |
| International Standard Serial Number | ISSN 0954-0962 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20060124 |
| Operator's initials, OID (RLIN) | 1625^b |
| Cataloger's initials, CIN (RLIN) | Analuiza |
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