Open AccessPartnerstwo publiczno – prywatne w świetle Krajowego Standardu Rachunkowości nr 10
Author(s) -
Dorota Adamek-Hyska
Publication year - 2017
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/01.3001.0010.4992
Subject(s) - accounting , general partnership , valuation (finance) , financial accounting , business , economics , accounting information system , finance
Partnerstwo publiczno – prywatne w świetle Krajowego Standardu Rachunkowości nr 10In Poland, the concept of public-private partnership generates many dilemmas in valuation, accounting records and the reporting of essential assets and liabilities. This issue is addressed by National Accounting Standard No. 10, which outlines the principles of PPP accounting in public and private accounting systems. The purpose of this paper is to analyze and evaluate the solutions adopted in National Accounting Standard No. 10 against the background of synthetic PPP characteristics. The research methods used are based on a critical analysis of national legislation, a comparative analysis of national and international accounting standards, and a literature analysis of public-private partnerships, public finances and financial accounting. The paper uses the conclusions from the observations of financial aspects of selected public-private partnership contracts as well as concession contracts for construction works and services in Polan