Articolul precedent |
Articolul urmator |
259 2 |
Ultima descărcare din IBN: 2022-08-25 13:01 |
Căutarea după subiecte similare conform CZU |
334.722.26:347.413 (1) |
Forme de organizare și cooperare în activitatea economică (975) |
Obligații. Contracte. Convenții (457) |
SM ISO690:2012 МАСЛОВА, Татьяна. Введение в методологию учета договоров концессии. In: Metodologii contemporane de cercetare şi evaluare, : Ştiinţe biologice şi chimice Ştiinţe fizice şi matematice Ştiinţe economice, 22-23 aprilie 2021, Chişinău. Chişinău: Centrul Editorial-Poligrafic al USM, 2021, pp. 230-234. ISBN 978-9975-159-16-6.. |
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Metodologii contemporane de cercetare şi evaluare, 2021 | ||||||
Conferința "Metodologii contemporane de cercetare şi evaluare, Dept" Chişinău, Moldova, 22-23 aprilie 2021 | ||||||
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CZU: 334.722.26:347.413 | ||||||
Pag. 230-234 | ||||||
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Rezumat | ||||||
The accounting methodology for concession agreements of Moldovan economic agents has been raised relatively recently. Taking into account that this topic is not covered enough in the existing scientific literature, the article highlights the characteristic features of the concession agreement, as one of the most relevant forms of public-private partnership, considers their legal and economic aspects in terms of execution and reflection of the transaction in accounting. The general approaches to accounting for operations under concession agreements are considered, a comparative analysis of the methodology for accounting for these operations in accordance with IFRS and NAS. An attempt is made to highlight the methods of assessing assets arising in the process of executing concession agreements in order to create the possibility of choosing the most convenient model. |
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Cuvinte-cheie business, government, РРР, concession agreement, methodology, accounting |
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