This article examines the state of PFI in the UK following an amendment published by the ASB to FRS 5. It was predicted that this amendment would mean that most properties constructed by the private sector, on behalf of the public sector, would have suddenly to appear on the balance sheets of...

This article compares and contrasts the stage of development reached by the public and private sectors with regard to intellectual capital. Whereas the private sector in many parts of the developed world has still not fully embraced the importance of measuring intangible assets, the public...

This article investigates the disclosure of key performance indicators in the annual reports of Irish public sector organizations. It begins by discussing the two main driving forces behind public sector bodies disclosing performance information in their annual reports for the first time as well...