ACTUAL PROBLEMS OF ACCOUNTING OF CONCESSION ASSETS AND LIABILITIES IN THE REPUBLIC OF KAZAKHSTAN

Авторы

  • Ussabayev Arman
  • Caroline Aggestam Pontoppidan
  • Ussabayev Damir

Ключевые слова:

concessionary assets, concessionary liabilities, model of financial liability, model of empowerment, concession grantor, concession owner (operator), accounting due to concession agreements, acknowledgement of assets and liabilities, profits and losses, IPSAS 32, IFRS.

Аннотация

This research considers issues of accounting update in public sector of the economy of the Republic
of Kazakhstan under the conditions of the development of public-private partnership in form of concessionary agreement. The accounting procedures of concessionary objects, concessionary commitments, profits and losses in
accordance with International public sector accounting standards (IPSAS) and International financial reporting
standards (IFRS) are reviewed and recommendations on problems of concessionary contract recording are provided.

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Опубликован

2019-04-12

Как цитировать

Ussabayev Arman, Caroline Aggestam Pontoppidan, & Ussabayev Damir. (2019). ACTUAL PROBLEMS OF ACCOUNTING OF CONCESSION ASSETS AND LIABILITIES IN THE REPUBLIC OF KAZAKHSTAN. Научный журнал «Вестник НАН РК», (2), 28–36. извлечено от https://journals.nauka-nanrk.kz/bulletin-science/article/view/1704

Выпуск

№ 2 (2019): ВЕСТНИК НАЦИОНАЛЬНОЙ АКАДЕМИИ НАУК РЕСПУБЛИКИ КАЗАХСТАН

Раздел

Статьи