Monitoring critically the state of the art in accounting for concessions

Laura Martiniello

International Journal of Economics and Accounting, 2011, vol. 2, issue 4, 360-372

Abstract: This paper analyses, in a critical perspective, the evolution in accounting for 'concession arrangements'. It is aimed to verify: 1) if the new regulatory framework is sufficiently clear to allow a transparent and coherent accounting of such operations; 2) which is its effect on public and private financial statements; 3) which are the major problems encountered to its implementation including possible bias from external factors.

Keywords: accounting; concessions arrangements; public financial statements; private financial statements; regulatory framework; regulations. (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijecac:v:2:y:2011:i:4:p:360-372

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