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Approaches for Recognition of Public-Private Partnership Assets – Accounting Issues


  • Maria Markova

    () (University of National and World Economy, Sofia, Bulgaria)


The concept of control is increasingly emerging as a basis for the recognition of assets and revenues. The author has attempted to analyze the impact of the implementation of this concept on the recognition of PPP assets. The author comes to the conclusion that the classification of a lease or concession service is based on an in-depth analysis of a set of clauses in the PPP contract that classify the infrastructure either as a lease asset (IFRS16), or an intangible, respectively financial asset, in accordance with IFRIC Interpretation 12.

Suggested Citation

  • Maria Markova, 2020. "Approaches for Recognition of Public-Private Partnership Assets – Accounting Issues," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 125-135, May.
  • Handle: RePEc:nwe:natrud:y:2020:i:1:p:125-135

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    More about this item


    accounting; public-private partnership; lease; concessions; concept of control;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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