Normative analysis of International Accounting Standard of accounting for contracts for public-private partnerships

Normative analysis of International Accounting Standard of accounting for contracts for public-private partnerships

This article deals with, in the context of the accounting convergence to international standards for publicly held companies to international standards, due to Law n°11.638/07, accounting for the concession arrangements contracts for public-private partnerships (PPP) by the operator when the objecti...

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Bibliographic Details
Main Authors: Maria Elisabeth Moreira Carvalho Andrade, Vinícius Aversari Martins
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2010-01-01
Series:Revista Contemporânea de Contabilidade
Subjects:
pareceria público-privada (ppp)
public-private partnership (ppp)
contabilidade internacional
international accounting
riscos
risks
ifric12
Online Access:https://periodicos.ufsc.br/index.php/contabilidade/article/view/9103

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https://periodicos.ufsc.br/index.php/contabilidade/article/view/9103

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