Out of the blue...and into the red (Record no. 78339)

MARC details
000 -LEADER
fixed length control field 01411cab a2200217 4500
001 - CONTROL NUMBER
control field ##L136539
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070206n2007 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u136539
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Leftly, Mark
245 00 - TITLE STATEMENT
Title Out of the blue...and into the red
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2007
490 #0 - SERIES STATEMENT
Series statement Building
Volume/sequential designation 272(8465) 2 February 2007, 30-32(3)
520 ## - SUMMARY, ETC.
Summary, etc. Reports on the argument in Treasury over whether to remove Technical Note 1 to Application Note F of Financial Reporting Standard 5, and the possible implications for PFI transactions. Application Note F was intended to help finance teams from the private and public sector to decide whether or not PFI schemes should be on their respective balance sheets. However, an alternative means of calculation (Technical Note 1) was issued for Treasury's civil servants, which is now accused of bias. Suggests that if departments assess PFI transactions using the same model as the private sector, more PFIs are likely to become public liabilities and this could mean the end of many PFIs. Also warns of the national debt implications if the removal of Technical Note 1 is enforced retrospectively.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PRIVATE FINANCE INITIATIVE
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCIAL REPORTING STANDARD 5
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 06/02/2007   L136539 136539-1001 06/08/2019 1 06/08/2019 Journal article