Substance, form and PFI contracts

Public Money and Management

Volumn 21, Issue 3, 2001, Pages 41-46

  Kirk, Robert J ^a   Wall, Anthony P ^a  

^a UNIVERSITY OF ULSTER   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0035632488     PISSN: 09540962     EISSN: 14679302     Source Type: Journal    
DOI: 10.1111/1467-9302.00273     Document Type: Article

References (19)

1. Accounting Standards Board (ASB) (1994), FRS 5: Reporting the Substance of Transactions (ASB, London).
2. ASB (1997), Amendment to FRS 5, Reporting the Substance of Transactions: The Private Finance Initiative and Similar Contracts (Exposure Draft) (ASB, London).
3. ASB (1998a), Responses for the Public Record to Exposure Draft ‘Amendment to FRS 5, Reporting the Substance of Transactions: The Private Finance Initiative and Similar Contracts’ (ASB, London).
4. ASB (1998b), Amendment to FRS 5, Reporting the Substance of Transactions: The Private Finance Initiative and Similar Contracts (ASB, London).
5. ASB (1999a), Discussion Paper: Leases: Implementation of a New Approach (ASB, London).
6. ASB (1999b), Statement of Principles (ASB, London).
7. Accounting Standards Committee (1984), SSAP 21: Accounting for Leases and Hire Purchase Contracts (ASC, London).
8. Cearns, K. (1998), PFI accounting amendment goes ahead. Accountancy (October), pp. 73-75.
9. Financial Times (1998), Call to account (10 September).
10. Kelly, J. (1998), In defence of accounting principles. Financial Times (15 January).
11. Loveday, G. (1991), A PE 2 guide to creative accounting and SSAP 21. Accountancy (September), pp. 71-72.
12. Nevin, M. (1999), PFI accounting stripped bare. Accounting and Business Research (March), pp. 20-23.
13. The Birmingham Post (1998), Construction industry complains that the public are not getting value for money (5 May).
14. Timmins, N. (1997), Health: NHS to receive unexpected £1.2bn. Financial Times (3 July).
15. Timmins, N. (1999), Rescue plan for Royal Armouries. Financial Times (2 August).
16. Timmins, N. (2000), A sensible strategy for spectacular returns. Financial Times (3 July).
17. Treasury (1999a), Guides to PFI: Accounting for PFI Transactions—Consultation Draft 7/1/99 (Treasury Taskforce: Private Finance Initiative Projects Team, London).
18. Treasury A (1999b), Guides to PFI: How to Account for PFI Transactions—Technical Note 1/7/99 (Treasury Taskforce: Private Finance Initiative Projects Team, London).
19. Ward, S. (1999), Treasury covers the cost of PFI accounting regulations. Public Finance (2 July), p. 7.