Reporting PFI in annual accounts: A user's perspective

Public Money and Management

Volumn 24, Issue 3, 2004, Pages 153-158

  Hodges, Ron ^a   Mellett, Howard ^b  

^a NOTTINGHAM UNIVERSITY BUSINESS SCHOOL   (United Kingdom)

^b CARDIFF UNIVERSITY   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 2642539024     PISSN: 09540962     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1467-9302.2004.00412.x     Document Type: Review

References (13)

1. Accounting Standards Board (1994), FRS 5: Reporting the Substance of Transactions (ASB, London).
2. Accounting Standards Board (1998a), Amendment to FRS 5 Reporting the Substance of Transactions: Private Finance Initiative and Similar Contracts (ASB, London).
3. Accounting Standards Board (1998b), Responsesfor the Public Record to the Exposure Draft 'Amendment to FRS 5 Reporting the Substance of Transactions: The Private Finance Initiative' (ASB, London).
4. Accounting Standards Board (2003), Statement of Principles for Financial Reporting: Proposed Interpretations for Public Benefit Entities (ASB, London).
5. Broadbent, J. and Laughlin, R. (1999), The Private Finance Initiative: Clarification of a future research agenda. Financial Accountability and Management, 15, 2, pp. 95-114.
6. HM Treasury (2003), PFI: Meeting the Investment Challenge (HM Treasury, London).
7. Healthcare Financial Management Association (2002), An Introductory Guide: NHS Finance in the UK (HfMA, Bristol).
8. Hodges, R. and Mellett, H. J. (1999), Accounting for the Private Finance Initiative in the United Kingdom National Health Service. Financial Accountability and Management, 15,3 & 4, pp. 275-290.
9. Hodges, Rand Mellett, H.J. (2002), Investigating standard setting: Accounting for the UK's Private Finance Initiative. Accounting Forum, 26, 2, pp. 126-151.
10. Hodges, R. and Mellett, H. J. (2003), Reporting public sector financial results, Public Management Review, 5, 1, pp. 99-114.
11. Jones, R. (1992), The development of conceptual frameworks of accounting for the public sector. Financial Accountability and Management, 8, 4, pp. 249-264.
12. Newberry, S. (2003), Sector neutrality and NPM incentives: Their use in eroding the public sector. Australian Accounting Review, 13, 2, pp. 28-34.
13. Wynne, A. (2004), Public sector accounting -Democratic accountability or market rules? Public Money & Management, 24, 1, pp. 5-7.