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


  • Frédéric Marty

    () (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis - UCA - Université Côte d'Azur - 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.

Suggested Citation

  • Frédéric Marty & Arnaud Voisin, 2009. "La comptabilisation des contrats de Private Finance Initiative au Royaume-Uni," Post-Print halshs-00784950, HAL.
  • Handle: RePEc:hal:journl:halshs-00784950
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