ПРИЗНАВАНЕ НА ФИНАНСОВ АКТИВ ПРИ ОПЕРАТОР ПО КОНЦЕСИОНЕН ДОГОВОР
RECOGNITION OF A FINANCIAL ASSET TO THE OPERATOR OF SERVICE CONCESSION AGREEMENT

Author(s): Maria Markova
Subject(s): Economy, National Economy, Business Economy / Management, Public Finances, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting; concession; financial asset
Summary/Abstract: When we discuss concession agreements, the relationship with the operator is more often associated with the recognition of vested rights in the context of an intangible asset. There is also another possible relationship between the two parties, as a result of which the operator should account for a financial asset. This second hypothesis will be reviewed in the current report. The main goal of the report is to promote a mechanism for a successful partnership between the state and the private operators. The report also outlines some specific national peculiarities, related to the possibility for recognition of afinancial asset under a concession agreement.

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