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La comptabilisation des contrats de Private Finance Initiative au Royaume-Uni

Listed author(s):
  • Frédéric Marty


    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis - CNRS - Centre National de la Recherche Scientifique)

  • Arnaud Voisin

    (Caisse des Dépôts et Consignations - Caisses des Dépôts et Consignations - Caisse des dépôts et consignations)

Accounting treatment of PPP contracts is at stake, for most operations can be considered as off-balance sheet. Through an analysis of the British case, this paper studies the ways to limit these short sighted financial strategies. As accounting rules remain unspecific, PPP generate contingent liabilities and are considered off-balance sheet. However, Government's financial framework must altogether record public underwritings (take or pay payments) and assess the sustainability of signed projects. Accounting international standards can improve the financial governance of PPP. They allow for monitoring future government commitments and improving the forecast of unitary charges over the life cycle of the PPP contract.

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Paper provided by HAL in its series Post-Print with number halshs-00784950.

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Date of creation: 02 Feb 2009
Publication status: Published in Cahier de recher UQAM (ESG / GIREF) n°2-2009. 2009, 15p
Handle: RePEc:hal:journl:halshs-00784950
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