Accounting matters related to service rendering and turnkey contracts under the terms of public-private partnerships

Abstract

Service rendering and turnkey contracts is one of the legal forms for carrying out activities of societal interest though the public-private partnership. On 12 November 2018, the Ministry of Finance of the Republic of Moldova approved the Methodical guidelines on accounting peculiarities for implementing publicprivate partnerships, which were supposed to provide answers to many questions, but yet again they comprise interpretable subject-matters. One of the issues discussed to this end and tackled in this Article relates to the use of accounts and the way of mirroring the accounting records related to service rendering and turnkey contracts under the terms of public-private partnerships. JEL: M-41.