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SM ISO690:2012 GOLOCIALOVA, Irina. Концессионный договор и аренда как формы государственно-частного партнёртсва: применение и учёт. In: Paradigme moderne în dezvoltarea economiei naţionale şi mondiale: Cu ocazia aniversării a 65 de ani de la fondarea Facultăţii de Ştiinţe Economice, Ed. 1, 2-3 noiembrie 2018, Chisinău. Chișinău: Institutul Patrimoniului Cultural, 2018, pp. 245-250. ISBN 978-9975-142-57-1. |
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Paradigme moderne în dezvoltarea economiei naţionale şi mondiale 2018 | ||||||
Conferința "Paradigme moderne în dezvoltarea economiei naţionale şi mondiale" 1, Chisinău, Moldova, 2-3 noiembrie 2018 | ||||||
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Pag. 245-250 | ||||||
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At the prezent time one successful model of private sector investment has been the public-private partnership, which is widely used in middle-income countries. Public-private partnership (PPP) is form agreement and defined as allocation and share of responsibilities, costs and risks, revenues between the private and public during creation of public service. In Republic of Moldova more and more used the agreement of PPP. Known is several forms of PPP, including concession contract and leasing. The performance of this contacts influences on financial statements a differently. In this context author as concession contract so contract of leasing: identified of treatments; compared models of accounting; reviews the impact on financial reporting. As regulatory basis use was of system IFRS which meets the requirements of credibility. |
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Cuvinte-cheie public-private partnership, concession contract, leasing, recognize, measurement, model of accounting, financial reporting |
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