Подходи за признаване на актив в резултат на ПЧП – счетоводни аспекти
Approaches for Recognition of Public-Private Partnership Assets – Accounting Issues
Author(s): Maria MarkovaSubject(s): Economy, Public Finances, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting; public-private partnership; lease concessions; concept of control
Summary/Abstract: The concept of control is increasingly emerging as a basis for the recognition of assets and revenues. The author has attempted to analyze the impact of the implementation of this concept on the recognition of PPP assets. The author comes to the conclusion that the classification of a lease or concession service is based on an in-depth analysis of a set of clauses in the PPP contract that classify the infrastructure either as a lease asset (IFRS16), or an intangible, respectively financial asset, in accordance with IFRIC Interpretation 12.
Journal: Научни трудове на УНСС
- Issue Year: 1/2020
- Issue No: 1
- Page Range: 125-135
- Page Count: 11
- Language: Bulgarian
