Including finance lease liabilities in public sector net debt PFI and other
Language: English Publication details: 2006Subject(s): Online resources: Summary: For the first time, estimates of imputed finance lease liabilities, the majority of which are associated with PFI projects, have been included in the Public Sector Finances First Release. Discusses the characteristics of a finance lease, and how liabilites under them are recorded. Also looks at measurement issues faced by compilers of national accounts and public sector finances.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Book | Virtual Online | L135076 (Browse shelf(Opens below)) | 1 | Available | 135076-1001 |
For the first time, estimates of imputed finance lease liabilities, the majority of which are associated with PFI projects, have been included in the Public Sector Finances First Release. Discusses the characteristics of a finance lease, and how liabilites under them are recorded. Also looks at measurement issues faced by compilers of national accounts and public sector finances.