Title: Monitoring critically the state of the art in accounting for concessions

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.

DOI: 10.1504/IJEA.2011.044383

International Journal of Economics and Accounting, 2011 Vol.2 No.4, pp.360 - 372

Received: 08 May 2021
Accepted: 12 May 2021

Published online: 22 Dec 2011 *

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