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Side Effects of IFRS Adoption in NHS Foundation Trusts

In: Digitalization in Finance and Accounting

Author

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  • Anita Golovkova

    (University of Economics, Prague)

Abstract

NHS Foundation Trusts overeaching groups of hospitals as a part of UK public sector organisations changed to IFRS since their 2009/10 financial statements. The intended purpose was “to bring benefits in consistency and comparability between financial reports in the global economy and to follow private sector best practice”. This comparative analysis deals with the effect of IFRS adoption among University and Teaching Hospitals NHS Foundation Trusts sector on Public Dividend Capital dividends payable through items entering net assets. Implications of the original purpose of the new accounting regime to bring comparability and transparency to NHS organisations and its side effects on Public Dividend Capital dividend payable are discussed. The question is whether this IFRS adoption could have resulted in a significant change of financial resources repaid to the Department of Health.

Suggested Citation

  • Anita Golovkova, 2021. "Side Effects of IFRS Adoption in NHS Foundation Trusts," Springer Proceedings in Business and Economics, in: David Procházka (ed.), Digitalization in Finance and Accounting, pages 235-242, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-55277-0_21
    DOI: 10.1007/978-3-030-55277-0_21
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