The accounting treatment of Private Finance Initiative projects

David Albert Heald

Research output: Chapter in Book/Report/Conference proceedingOther contribution

Abstract

This memorandum, requested by the Chair of the Treasury Committee, briefly explains the arbitrage that has characterised Private Finance Initiative accounting in the United Kingdom.
Original languageEnglish
Title of host publicationPre-Budget Report 2009
Subtitle of host publicationFourth report of session 2009-10
Editors Treasury Committee of the House of Commons
Place of PublicationLondon
PublisherStationery Office (Great Britain)
PagesEv78-Ev80
Number of pages3
ISBN (Print)9780215543097
Publication statusPublished - 12 Jan 2010

Keywords

  • Private Finance Initiative
  • accounting
  • arbitrage
  • fiscal transparency

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  • Cite this

    Heald, D. A. (2010). The accounting treatment of Private Finance Initiative projects. In Treasury Committee of the House of Commons (Ed.), Pre-Budget Report 2009: Fourth report of session 2009-10 (pp. Ev78-Ev80). Stationery Office (Great Britain).