Accounting Issues

The accounting for PPP projects is complex and does not easily fall within the existing scope of commercial arrangements considered under the current Framework of the Australian Accounting Standards Board (AASB).

Generally, Treasury and/or Finance departments across jurisdictions are responsible for accounting policy guidelines and should be consulted by the procuring agency when the accounting treatment for any particular PPP transaction is being considered.

Further details on accounting issues are provided in the Practitioners' Guide.