Future spending on infrastructure might be in doubt, after it was announced that PFI projects could come back on to the Government's balance sheet. The Government is planning to adopt international finance reporting standards next year to bring it in line with other countries, and as part of this move, PFI projects could come back on the books. It could lead to a potential shortage of capital for big projects because the Government will lose access to some of its funding. A Treasury spokesman said it was too early to say how many PFI projects might be brought on to the balance sheet.