tailieunhanh - Public and Private Partnerships: Accounting for the New Religion

The financial assets or financial liabilities arising from the deposit component are accounted for under IAS 39. The classification of the deposit component depends on the intention of the insurer or reinsurer, the definitions of the various IAS 39 categories and the underlying contractual requirements of the insurance contract. (Refer to chapter 14 for further discussion of the accounting treatment in terms of IAS 39.) Receipts and payments relating to the deposit component, except those subject to the requirements of IAS 18, are not recognised in the income statement but as assets and liabilities, while receipts and payments relating to the insurance element are generally recognised in the income. | D A s H DIGITAL ACCESS TO SCHOLARSHIP AT HARVARD Public and Private Partnerships Accounting for the New Religion The Harvard community has made this article openly available. Please share how this access benefits you. Your story matters. Citation Martha Minow Public and Private Partnerships Accounting for the New Religion 116 Harv. L. Rev. 1229 2003 . Accessed January 13 2013 1 27 11 AM EST Citable Link http urn-3 3138655 Terms of Use This article was downloaded from Harvard University s DASH repository and is made available under the terms and conditions applicable to Other Posted Material as set forth at http urn-3 of-use LAA Article begins on next page PUBLIC AND PRIVATE PARTNERSHIPS ACCOUNTING FOR THE NEW RELIGION Martha Minow What do American schools prisons welfare agencies and social service programs have in common These institutions have been largely or exclusively public in terms of their funding operations and identities over the past forty years. 1 Yet they now face major experiments in privatization. Public dollars increasingly can be spent purchasing private schooling and private companies have entered the business of managing public schools. Public dollars flow through contracts with private corporations nonprofit organizations and religious groups to run public schools and prisons and to deliver welfare-to-work and other social services. What happens to the scope and content of public values when public commitments proceed through private agents This question demands historical context. The particular trends in privatization are new and yet they highlight the longstanding and complex interactions between public and private social provision in this A variety of for-profit and nonprofit organizations pro Professor Harvard Law School. Some of the ideas here grow from Martha Minow Partners Not Rivals Privatization and the Public Good 2002 . This Article was .