BIM64300 - Private Finance Initiative (PFI): interest: non-trade: table of examples

Accounting treatment of non-trade interest

P&L account Fixed asset Finance debtor -
FRS5 FRS5 FRS5 SSAP9/FRS5
Example 1 (BIM64305) Example 2 (BIM64310) Example 3 (BIM64315) Example 4 (BIM64320)