The substance of accounting for Public-Private Partnerships

Business & Economics

• Public-private Partnerships 100%
• Reward 79%
• Operator 73%
• Accounting Practices 72%
• International Financial Reporting Standards 51%
• Fixed Assets 36%
• Balance Sheet 31%
• Financial Reporting 30%
• Accounting Policy Choice 26%
• International Public Sector Accounting Standards 25%
• Fiscal Policy 23%
• Private Finance 23%
• Public Policy Issue 22%
• Public Sector 20%
• Public Infrastructure 19%
• National Accounts 19%
• Financial Accounting 18%
• Leasing 18%
• Concession 17%
• European Union 17%
• Intangible Assets 17%
• Financial Assets 16%
• Consolidation 15%
• Manipulation 14%
• Taxation 13%
• Fiscal 12%
• Private Sector 12%
• Government 9%
• Profit 8%