000			01598naa a2200169uu 4500
001			6012416254417
003			OSt
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008			060124s2006 xx ||||gr |0|| 0 eng d
100	1		_aHODGES, Ron; MELLETT, Howard _923132
245	1	0	_aReporting PFI Annual Accounts : _ba user's perspective
260			_aOxford : _bBlackwell Publishing, _cJune 2004
520	3		_aDeciding 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	0	8	_tPublic Money & Management _g24, 3, p. 153-158 _dOxford : Blackwell Publishing, June 2004 _xISSN 0954-0962 _w
942			_cS
998			_a20060124 _b1625^b _cAnaluiza
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c14674 _d14674
041			_aeng