Impact of IFRS 15 adoption on performance measurement in healthcare – the case of National Health Service Foundation Trusts

Figures & data

Figure 1. IFRS 15 potential effects and impacts on financial and management accounting. Source: based on literature review.

Table 1. Gross domestic product: year-on-year growth: CVM SA%.

	2014	2015	2016	2017	2018	2019
HDP growth rate	2.6	2.4	1.9	1.9	1.3	1.5

Source: Trading Economics.

Table 2. Government expenditure on health services: 2014/2015–2018/2019: UK (£billion).

	2014/2015	2015/2016	2016/2017	2017/2018	2018/2019
Government Expenditure	134.1	138.5	142.6	147.3	152.9

Source: Harker (2019).

Table 3. The impact of IFRS 15 implementation on yearly changes in growth coefficients of total operating income and operating income from patient care activities.

Total operating income	Min	Max	Range	Mean	Increase	Reduction	Mean rank	2-Sided test
2018–2019/2017–2018	0.90	1.88	0.98	1.07	22	11	2.70	0.000*
2017–2018/2016–2017	0.94	3.54	2.60	1.11	5	28	2.18
2016–2017/2015–2016	0.94	2.07	1.13	1.10	28	5	3.45
2015–2016/2014–2015	0.53	1.92	1.39	1.03	–	–	1.87
Operating income from Patient care activities
2018–2019/2017–2018	0.89	1.98	1.08	1.07	19	14	2.64	0.003*
2017–2018/2016–2017	0.84	3.44	2.57	1.11	12	21	2.45
2016–2017/2015–2016	0.96	2.08	1.11	1.08	23	8	3.03
2015–2016/2014–2015	0.52	1.92	1.40	1.03	–	–	1.88

Note. *Sig. < 0.05.

Harker, R. (2019). NHS funding and expenditure, briefing paper CBP0724. https://researchbriefings.files.parliament.uk/documents/SN00724/SN00724.pdf

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Code availability

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