Authors: Laura Martiniello
Addresses: Viale Somalia, 5 int. 3, 00199, Rome, Italy
Abstract: 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.
Keywords: accounting; concessions arrangements; public financial statements; private financial statements; regulatory framework; regulations.
International Journal of Economics and Accounting, 2011 Vol.2 No.4, pp.360 - 372
Published online: 22 Dec 2011 *Full-text access for editors Access for subscribers Purchase this article Comment on this article