Hodges, Ron; Mellett, Howard - In: Public Money & Management 24 (2004) 3, pp. 153-158
<title/> Deciding how to account for public sector financing provided under Private Finance Initiative (PFI) contracts has engendered considerable debate which revolves around whether they should be 'on balance sheet' or 'off balance sheet'. The Accounting Standards Board (ASB) provides the underpinning...