Public private partnership and IFRIC 12 in Italy

Eugenio Braja, Maura Campra, Paolo Ricci and Paolo Esposito

Global Business and Economics Review, 2016, vol. 18, issue 3/4, 371-384

Abstract: The present paper aims to investigate the universe of concession companies that have implemented IFRIC 12, in order to offer a comprehensive evidence on IFRIC 12 distinctiveness, before and after its introduction. The analysis of IFRIC 12 allows us to handle the issue of the interaction between public body and private sectors in the field of the construction and management of infrastructure. The analysis of national legislation and regulation regarding concessions essentially aims to identify several business areas to which these aspects apply.

Keywords: public private partnerships; PPPS; service concession arrangements; SCA; IFRIC 12; financial reporting; Italy; infrastructure construction; infrastructure management; national legislation; regulation; concessions. (search for similar items in EconPapers)
Date: 2016
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