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.