Guidance 18

Accounting and Statistical Treatment of Public-Private Partnerships: Purposes, Methodology and Recent Trends
European PPP Expertise Centre - EPEC (2010)

Thorough review of all aspects and trade-offs related to the statistical and accounting treatment of PPPs including Eurostat rules and national accounting issues in EU Member States.

http://www.eib.org/epec/resources/epec-eurostat-statistical-treatment-of-ppps.pdf