Accounting interpretation of concession rights in the Republic of Bulgaria – topical issues
Accounting interpretation of concession rights in the Republic of Bulgaria – topical issues
Author(s): Roumiana Pozharevska, Maria MarkovaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: concession rights; concession agreements; accounting; intangible assets; public-private partnership; disclosure; Annual Financial Statements
Summary/Abstract: The subject of this paper covers the topical problems for the Republic of Bulgaria on the recognition, presentation and disclosure of concession rights and transactions for accounting purposes. The issues identified by the authors have a regulatory, theoretical character and concern their practical application. The aspects studied within this paper are: recognition of concession rights as intangible assets and their positioning in the total amount of assets of concessionaire enterprises; requirement and readiness for disclosure of information relating to concession agreements. The authors seek to suggest solutions in the specified directions.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2015
- Issue No: 84
- Page Range: 181-194
- Page Count: 13