The Guidelines for the Formation of Accounting Provision for the Management of Processes of Implementing a Concession Agreement
The article analyzes the works which constitute the basis of development of organizational guidelines of accountance of operations under concession agreement. It is determined that the problems of accounting of operations under the concession agreement were not raised in the domestic accountance. Ar...
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| Format: | Article |
| Language: | English |
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Research Centre of Industrial Problems of Development of NAS of Ukraine
2018-12-01
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| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2018-12_0-pages-317_322.pdf |
| _version_ | 1828517756156248064 |
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| author | Kovalchuk Volodymyr V. |
| author_facet | Kovalchuk Volodymyr V. |
| author_sort | Kovalchuk Volodymyr V. |
| collection | DOAJ |
| description | The article analyzes the works which constitute the basis of development of organizational guidelines of accountance of operations under concession agreement. It is determined that the problems of accounting of operations under the concession agreement were not raised in the domestic accountance. Arranging the information links is essential to establish a set of objects for the accounting display and the fulfillment of terms of a concession contract. An information model of interaction between the concessionary and the concessionaire is constructed, and a characterization of the specified information model is provided. The proposed model comprises: announcement of competition for participation in a project of public-private partnership, implemented in the form of concession; submission of documents for participation in the competition for substitution of private partner – concessionaire; conclusion of concession contract; transfer of the concession object; settlement of concession payments; obtaining financial results from performing the concession activity by private partner. It should be noted that an important component is identification of all possible objects of accountance at the stage of transfer of the concession object. In turn, the order of the accounting display at the newly created enterprise and at the existing one will differ. |
| first_indexed | 2024-12-11T18:45:47Z |
| format | Article |
| id | doaj.art-5bfeda050bf04d99b56f3670d47173b6 |
| institution | Directory Open Access Journal |
| issn | 2222-4459 2311-116X |
| language | English |
| last_indexed | 2024-12-11T18:45:47Z |
| publishDate | 2018-12-01 |
| publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
| record_format | Article |
| series | Bìznes Inform |
| spelling | doaj.art-5bfeda050bf04d99b56f3670d47173b62022-12-22T00:54:28ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592311-116X2018-12-0112491317322The Guidelines for the Formation of Accounting Provision for the Management of Processes of Implementing a Concession AgreementKovalchuk Volodymyr V. 0Applicant, Department of Accounting and Audit, Zhytomyr State Technological UniversityThe article analyzes the works which constitute the basis of development of organizational guidelines of accountance of operations under concession agreement. It is determined that the problems of accounting of operations under the concession agreement were not raised in the domestic accountance. Arranging the information links is essential to establish a set of objects for the accounting display and the fulfillment of terms of a concession contract. An information model of interaction between the concessionary and the concessionaire is constructed, and a characterization of the specified information model is provided. The proposed model comprises: announcement of competition for participation in a project of public-private partnership, implemented in the form of concession; submission of documents for participation in the competition for substitution of private partner – concessionaire; conclusion of concession contract; transfer of the concession object; settlement of concession payments; obtaining financial results from performing the concession activity by private partner. It should be noted that an important component is identification of all possible objects of accountance at the stage of transfer of the concession object. In turn, the order of the accounting display at the newly created enterprise and at the existing one will differ.http://www.business-inform.net/export_pdf/business-inform-2018-12_0-pages-317_322.pdfaccountanceaccounting provisionconcessionconcession agreementpublic partnershipprivate partnership |
| spellingShingle | Kovalchuk Volodymyr V. The Guidelines for the Formation of Accounting Provision for the Management of Processes of Implementing a Concession Agreement Bìznes Inform accountance accounting provision concession concession agreement public partnership private partnership |
| title | The Guidelines for the Formation of Accounting Provision for the Management of Processes of Implementing a Concession Agreement |
| title_full | The Guidelines for the Formation of Accounting Provision for the Management of Processes of Implementing a Concession Agreement |
| title_fullStr | The Guidelines for the Formation of Accounting Provision for the Management of Processes of Implementing a Concession Agreement |
| title_full_unstemmed | The Guidelines for the Formation of Accounting Provision for the Management of Processes of Implementing a Concession Agreement |
| title_short | The Guidelines for the Formation of Accounting Provision for the Management of Processes of Implementing a Concession Agreement |
| title_sort | guidelines for the formation of accounting provision for the management of processes of implementing a concession agreement |
| topic | accountance accounting provision concession concession agreement public partnership private partnership |
| url | http://www.business-inform.net/export_pdf/business-inform-2018-12_0-pages-317_322.pdf |
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