The economic effects of new PPP accounting treatments : a critical analysis of the IPSAS 32
Year of publication: |
2016
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Authors: | Moscariello, Nicola ; Cinque, Ettore |
Published in: |
Global business & economics review. - Olney, Bucks : Inderscience Enterprises, ISSN 1097-4954, ZDB-ID 2054200-8. - Vol. 18.2016, 3/4, p. 310-319
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Subject: | public-private partnerships | PPPs | control approach | economic effects | pro-cyclicality | financial reporting | IPSAS 32 | infrastructure gap | accounting standards | European Union | Öffentlich-private Partnerschaft | Public-private partnership | EU-Staaten | EU countries | Bilanzierungsgrundsätze | Accounting standards | Infrastrukturinvestition | Infrastructure investment | IFRS | Öffentliches Rechnungswesen | Public accounting |
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