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Title: | Abordări contabile aferente concesiunii în condiţiile parteneriatului public-privat |
Authors: | Panuș, Corina |
Keywords: | concesiune contract de concesiune parteneriat public-privat partener public partener privat redevenţă |
Issue Date: | Apr-2021 |
Publisher: | ASEM |
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. |
Description: | PANUȘ, Corina. Abordări contabile aferente concesiunii în condiţiile parteneriatului public-privat. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 286-293. ISBN 978-9975-155-25-0. |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/1633 |
ISBN: | 978-9975-155-25-0 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Panus_C_ conf_aprilie_2021_X_ed.pdf | 867.73 kB | Adobe PDF | View/Open |
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