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BIM64070 | Measuring the profits (particular trades): Private Finance Initiative (PFI): accounting: contents

From HM Revenue & Customs · Business Income Manual

The following summary of the accounting treatment of PFI projects is intended to provide background information only. The accounting treatment of such projects continues to evolve and HMRC Officers should refer any questions, concerning what constitutes generally accepted accounting practice, to their local compliance/advisory accountant.

Guidance on the accounting treatment to be used when dealing with PFI and similar contracts is provided by FRS5 Application Note F ‘Reporting the substance of transactions: PFI and similar contracts’.

The background information is set out as follows:

Contents10 entries

  1. BIM64075Measuring the profits (particular trades): Private Finance Initiative (PFI): accounting: FRS5 Application Note F
  2. BIM64080Measuring the profits (particular trades): Private Finance Initiative (PFI): accounting: FRS5 and SSAP21
  3. BIM64085Measuring the profits (particular trades): Private Finance Initiative (PFI): accounting: FRS5 and SSAP9
  4. BIM64090Measuring the profits (particular trades): Private Finance Initiative (PFI): accounting: FRS5 ‘Reporting the substance of transactions’
  5. BIM64095Measuring the profits (particular trades): Private Finance Initiative (PFI): accounting: FRS5 key factors
  6. BIM64100Measuring the profits (particular trades): Private Finance Initiative (PFI): accounting: FRS5 example 1
  7. BIM64105Measuring the profits (particular trades): Private Finance Initiative (PFI): accounting: FRS5 example 2
  8. BIM64110Measuring the profits (particular trades): Private Finance Initiative (PFI): accounting: FRS5 example 3
  9. BIM64115Measuring the profits (particular trades): Private Finance Initiative (PFI): contract accounting: bid costs
  10. BIM64116Measuring the profits (particular trades): Private Finance Initiative (PFI): contract accounting: recharge of bid costs to another company - income of the bidding company