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Monitoring critically the state of the art in accounting for concessions

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  • Laura Martiniello

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.

Suggested Citation

  • Laura Martiniello, 2011. "Monitoring critically the state of the art in accounting for concessions," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 2(4), pages 360-372.
    • Handle: RePEc:ids:ijecac:v:2:y:2011:i:4:p:360-372
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