Abordări contabile aferente concesiunii în condiţiile parteneriatului public-privat

Abstract

The concession is one of the most developed forms of public-private partnership oriented towards a long-term partnership between public authorities and private business representatives for the purpose of profitable investments in public infrastructure, public services, but also technical assistance, operation, reconstruction, modernization or hiring of a new construction. In this article, the author examines the specific characteristics of concession contracts under the conditions of the public-private partnership and the analysis of their impact on accounting in accordance with the Methodical Indications on the particularities of accounting in the process of public-private partnership. JEL: M-41.