BIM64135 - Measuring the profits (particular trades): Private finance initiative (PFI): Accounting and tax: income and expenditure recognition - table of examples
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PFI property |
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Tax treatment |
Accounting treatment |
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Revenue |
Fixed asset |
Finance debtor |
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FRS5 |
FRS5 |
SSAP9/FRS5 |
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Example 1 (BIM64140) |
Example 2 (BIM64145) |
Example 3 (BIM64150) |
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Capital |
Example 4 (BIM64155) |
Example 5 (BIM64160) |
Example 6 (BIM64165) |
The above examples do not deal with the tax treatment of interest, for which special statutory rules apply (see BIM64240 onwards).
