000			01503naa a2200181uu 4500
001			5031117242047
003			OSt
005			20190211181350.0
008			150311s2002 xx ||||gr |0|| 0 eng d
100	1		_aKIRK, Robert _951361
245	1	0	_aThe private finance initiative : _bhas the accounting standards board reduced the scheme's value for money?
260			_aUK : _bTaylor & Francis , _cdez. 2002
520	3		_aThis article examines the state of PFI in the UK following an amendment published by the ASB to FRS 5. It was predicted that this amendment would mean tht most properties constructed by the private sector , on behalf of the public sector, would have suddenly to appear on the balance sheets of the latter. This would have led to an unacceptable level of public sector borrowing and could have undermined the entire rationale for the scheme. Having outlined the objectives of PFI and explained the attitude adopted by the ASB, the article examines the reaction of HM Treasury. The article then demonstrates the likely consequences of the main parties in PFI contracts passing on as much risk as possible to the private sector so as to ensure that the assets remain off balance cheet. It concludes by assessing the expected impact that these actions will have value for money
700	1		_aWALL, Anthony _935940
773	0	8	_tPublic Management Review _g4, 4, p. 529-547 _dUK : Taylor & Francis , dez. 2002 _xISSN 14719037 _w
942			_cS
998			_a20150311 _b1724^b _cAna
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c47596 _d47596
041			_aeng