Monitoring Critically the State of the Art in Accounting for Concessions

International Journal of Economics and Accounting, Vol. 2, No. 4, 2011

13 Pages Posted: 28 Jun 2012 Last revised: 29 Jun 2012

Date Written: March 30, 2011

Abstract

This paper analyses, in a critical perspective, the evolution in accounting for ‘concession arrangements’. It is aimed to verify: if the new regulatory framework is sufficiently clear to allow a transparent and coherent accounting of such operations, which is its effect on public and private financial statements, which are the major problems encountered to its implementation including possible bias from external factors.

Keywords: accounting, concessions arrangements, public and private financial

JEL Classification: H10

Suggested Citation

Martiniello, Laura, Monitoring Critically the State of the Art in Accounting for Concessions (March 30, 2011). International Journal of Economics and Accounting, Vol. 2, No. 4, 2011, Available at SSRN: https://ssrn.com/abstract=2070507

Laura Martiniello (Contact Author)

Universitas Mercatorum ( email )

Via Appia Pignatelli, 62
Rome, 00178
Italy

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