PROBLEMATIC ISSUES RELATED TO THE ACCOUNTING FOR CIVIL SOCIETY CONTRACTS UNDER THE CONDITIONS OF THE PUBLIC-PRIVATE PARTNERSHIP

Mihai POPOVICI Academia de Studii Economice a Moldovei

Аннотация

The accounting for civil society contracts is a topic constantly discussed by the scientific community, but also by practitioners, due to the fact that there are some different interpretations between national and international standards. Recently, the Methodic Indications on the particularities of accounting in the process of establishing the public-private partnerships were approved, aiming to answer many questions, but they also contain interpretable issues. One of the issues that arise in relation to this topic and that have been addressed in this article is how to determine the input cost of property, plant and equipment remaining in the ownership of the private partner upon the division of the result obtained under a civil society contract, within the conditions of the public-private partnership. Keywords: civil society contract, public-private partnership, property, plant and equipment, cost of entry, joint commitment.