AASB

Australian Accounting Standards Board

BAFO

Best and Final Offer

BOO

Build Own Operate

BOOT

Build Own Operate Transfer

BTO

Build Transfer Operate

CAPM

Capital Asset Pricing Model

CBA

Design Build Finance and Operate

D&C

Design and Construct

DBFO

Cost Benefit Analysis

FOI

Freedom of Information

HoTARAC

Heads of Treasury Accounting and Reporting Advisory Committee

IASB

International Accounting Standards Board

IFRIC

International Financial Reporting Interpretations Committee

IPPR

Institute of Public Policy Research

LSE

London School of Economics

NAO

National Audit Office

PFI

Private Finance Initiative

PPP

Public private partnership

PSC

Public Sector Comparator

VfM

Value for Money