ВВЕДЕНИЕ В МЕТОДОЛОГИЮ УЧЕТА ДОГОВОРОВ КОНЦЕССИИ

Abstract

The accounting methodology for concession agreements of Moldovan economic agents has been raised relatively recently. Taking into account that this topic is not covered enough in the existing scientific literature, the article highlights the characteristic features of the concession agreement, as one of the most relevant forms of public-private partnership, considers their legal and economic aspects in terms of execution and reflection of the transaction in accounting. The general approaches to accounting for operations under concession agreements are considered, a comparative analysis of the methodology for accounting for these operations in accordance with IFRS and NAS. An attempt is made to highlight the methods of assessing assets arising in the process of executing concession agreements in order to create the possibility of choosing the most convenient model.