Monitoring critically the state of the art in accounting for concessions

This paper analyses, in a critical perspective, the evolution in accounting for 'concession arrangements'. It is aimed to verify: 1) if the new regulatory framework is sufficiently clear to allow a transparent and coherent accounting of such operations; 2) which is its effect on public and private financial statements; 3) which are the major problems encountered to its implementation including possible bias from external factors.

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Year of publication:	2011
Authors:	Martiniello, Laura
Published in:	International Journal of Economics and Accounting. - Inderscience Enterprises Ltd, ISSN 2041-868X. - Vol. 2.2011, 4, p. 360-372
Publisher:	Inderscience Enterprises Ltd
Subject:	accounting \| concessions arrangements \| public financial statements \| private financial statements \| regulatory framework \| regulations

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Extent:	text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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