کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
10489395 937722 2012 13 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The U.K. private finance initiative: An accounting retrospective
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
The U.K. private finance initiative: An accounting retrospective
چکیده انگلیسی
This paper uses a triangulation method of investigation linking the input to, and output from, the regulatory process to an analysis of public domain evidence of press coverage and letters submitted to the standard setter and interviews with key participants to the standard-setting process. This approach shows that hidden pressures were influential in the process of developing PFI accounting regulation. Different interpretations of the ASB's principles-based Application Note and the Treasury's more rules-based Technical Note created de-facto alternative accounting treatments. The pressure, from organisations such as the Financial Reporting Advisory Board, for reform of PFI accounting was only released by the government's decision to switch the U.K. public sector to IFRS-based accounting.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: The British Accounting Review - Volume 44, Issue 4, December 2012, Pages 235-247
نویسندگان
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