The introduction of government financial reporting based on a "control" criterion, in line with IPSAS ED 43, is being considered by a large number of EU countries. This would create a number of challenges for national statistical offices as the "control" criterion used in IPSAS ED 43 is not conceptually consistent with the "risk and reward" criterion used in ESA 95. The difference of criteria adopted for accounting and statistical treatment of PPPs would therefore make it more difficult for the national statistical offices to use data derived from the accounting treatment of PPPs for ESA 95 purposes.