Le diable est-il dans l’annexe? Les risques budgétaires des PPP saisis par le traitement des passifs éventuels
Public-Private Partnerships have been criticized regarding the fiscal risks they may induce. The guarantees provided by the public partner constitute a crucial dimension as they are seen as contingent liabilities, which only have to be mentioned off the balance-sheet according to accrual accounting standards. This paper aims at defining these contingent liabilities, at characterizing their economic rationality and at identifying best practices in terms of accounting and budgeting procedures.
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|Date of creation:||19 Jul 2017|
|Publication status:|| Published in Revue française de finances publiques - RFFP, Lextenso, 2017, 138 (mai), p. 221 et s. |
|Note:||View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-01565257|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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