Public-private partnership (PPP) contracts are frequently used in the provision of public services. One of the key points to consider in these contracts (and from which much of its convenience derives) is the allocation of risks to the party that has the best capacity to avoid them or, if they...

Public-private partnership (PPP) contracts are frequently used in the provision of public services. One of the key points to consider in these contracts (and from which much of its convenience derives) is the allocation of risks to the party that has the best capacity to avoid them or, if they...

Celem artykulu jest analiza istoty rachunkowosci zabezpieczen w swietle procesu zarzadzana ryzykiem w przedsiebiorstwie. Tak sformulowany cel wymaga przyjecia adekwatnej metody badawczej, jaka w tym przypadku jest krytyczna analiza opisowa. Konkluzja artykulu jest stwierdzenie, iz rachunkowosc...