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
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: Suggested Citation