π-Economy π-Economy 2782-6015 38 Problems of book keeping of concession agreements Проблемы бухгалтерского учета концессионных соглашений Paleyes Irina 10 10 2009 5 85 206 209

This paper deals with theoretical-and-methodological approaches to the accounting for the service concessionagreement. The major problems with reference to the recognition of the infrastructure object in the financial statementsaccording to the Russian and International standards are stated

 CONCESSION AGREEMENT ACCOUNTING INTERN RN ATIONAL STAND ND ARD RD S FINANCIAL STATEMENTS