BIM64250 - Measuring the profits (particular trades): Private finance initiative (PFI): Interest - trade - table of examples

Tax treatment of project

Accounting treatment of trade interest

Fixed asset

Finance debtor

FRS5

FRS5

SSAP9/FRS5

Revenue

Example 1 (BIM64255) Example 2 (BIM64260)

Example 3 (BIM64265) Example 4 (BIM64270)

Example 5 (BIM64275)

Capital

Example 6 (BIM64280)

Example 7 (BIM64285)

Example 8 (BIM64290)