Abstract:
In the conditions of development economics arise differently and complicated operations of economy. Whether this operations including and concession arrangement. Theirs is accounting don′t investigation almost. Because on this article of the authors are present accounting treatment of service concession arrangement in accordance with IFRIC 12. CZU: 657.1:347.440.32.
Description:
Цуркану, Виорел, Голочалова, Ирина. Особенности оценки и учета концессионного договора в соответствии с МСФО. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor:conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 17-24. ISBN 978-9975-75-619-8.
