Publication: Abordări contabile aferente concesiunii în condiţiile parteneriatului public-privat
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ASEM
Abstract
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PANUȘ, Corina. Abordări contabile aferente concesiunii în condiţiile parteneriatului public-privat. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 286-293. ISBN 978-9975-155-25-0.
The concession is one of the most developed forms of public-private partnership oriented towards a long-term partnership between public authorities and private business representatives for the purpose of profitable investments in public infrastructure, public services, but also technical assistance, operation, reconstruction, modernization or hiring of a new construction. In this article, the author examines the specific characteristics of concession contracts under the conditions of the public-private partnership and the analysis of their impact on accounting in accordance with the Methodical Indications on the particularities of accounting in the process of public-private partnership. JEL: M-41.
The concession is one of the most developed forms of public-private partnership oriented towards a long-term partnership between public authorities and private business representatives for the purpose of profitable investments in public infrastructure, public services, but also technical assistance, operation, reconstruction, modernization or hiring of a new construction. In this article, the author examines the specific characteristics of concession contracts under the conditions of the public-private partnership and the analysis of their impact on accounting in accordance with the Methodical Indications on the particularities of accounting in the process of public-private partnership. JEL: M-41.
Keywords
concesiune, contract de concesiune, parteneriat public-privat, partener public, partener privat, redevenţă