HM Treasury-UK-accounting for ppp/pfi arrangements-2007

The announcement in the Budget in 2007 that Government would prepare its accounts using International Financial Reporting Standards (IFRS) from 2008-09 means that the Government Financial Reporting Manual (FReM) needed to contain guidance on how to account PPP arrangements under IFRS, since there is no specific PPP IFRS that is directly applicable to the public sector.

HM Treasury-UK-presentation-recent developments and current issues in pfi-2007

The presentation outlines the developments and  issues for PFI in 2007. Overview: operational PFI projects, transition to IFRS accounting and transparency in the PFI market. Examination is given to Local Government Programmes and the management of operational PFI projects.

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