Трактовки концессионного договора и их влияние на бухгалтерский учет

Abstract

Stimulating entrepreneurship and attracting investment are crucial undertakings during the transition to an innovative economy. Public-private partnerships (PPP – arrangement between regulators and industry) are deemed effective and best practices of attracting investment. In present time PPP models are increasing favored with high capital expenditure, inclusive of Republic Moldova. One of form PPP is concession arrangements. For this arrangement offers some very unique characteristics that require the development of a comprehensive approach of accounting for the performance of the concession arrangement. The authors taking into account the relevance of the topic of this research: reviewed legislative framework to performance of the concession arrangement; identified of juridical and economic treatments of concession arrangement on the based study of history of the development of this contracts; proposed model of accounting of concession arrangement , which accordance of contemporary methodology of accounting. As a regulatory basis use was of system IFRS which meets the requirement of credibility. JEL: М41, K15; CZU: 347.73:347.440.32(478).