SOME METHODOLOGICAL ASPECTS OF ACCOUNTING FOR THE PERFORMANCE OF CONCESSION AGREEMENTS
Татьяна МАСЛОВА Молдавский государственный университет
Rezumat
The beginning of the 20th century is characterized by the emergence of a special form of interaction between business
and government due to the transition to a new economic order. This type of interaction is called a public-private partnership, one of the forms of which is a concession agreement. This agreement is based on the use of associated property: private and state, which requires the development and use of a special accounting methodology for its implementation.
The methodology for accounting for concession agreements has been discussed relatively recently. Since this topic is not sufficiently covered in the scientific literature, the article: 1) reveals the characteristic features of the concession agreement; 2) the legal and economic aspects of its recognition are disclosed; 3) general approaches to accounting for operations under concession agreements are considered; 4) a comparative analysis of the methodology for accounting for these transactions was carried out in accordance with IFRS and NAS.
Keywords: social-economic paradigm, sustainable development, pooling of capital, concession agreement, metho- dology, valuation, accounting.
