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Актуальные Проблемы Бухгалтерского Учета Концессионных Соглашений В Условиях Развития Государственно-Частного Партнерства В Республике Казахстан

Author

Listed:
  • Усабаев А.К.

    (National Bank of Kazakhstan)

Abstract

В статье рассмотрены вопросы совершенствования бухгалтерского учета в государственном секторе экономики Республики Казахстан в условиях развития государственно-частного партнерства в форме концессионных соглашений. Рассмотрен порядок учета объектов концессии, концессионных обязательств, доходов и расходов в соответствии с МСФООС (IPSAS) и МСФО (IFRS), представлены рекомендации по проблемам учета договоров концессии.

Suggested Citation

  • Усабаев А.К., 2017. "Актуальные Проблемы Бухгалтерского Учета Концессионных Соглашений В Условиях Развития Государственно-Частного Партнерства В Республике Казахстан," Economic Review(National Bank of Kazakhstan), National Bank of Kazakhstan, issue 1, pages 52-58.
    • Handle: RePEc:aob:journl:y:2017:i:1:p:52-58
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