Public private partnership and IFRIC 12 in Italy

Eugenio Braja; Maura Campra; Paolo Ricci; Paolo Esposito

doi:10.1504/GBER.2016.076241

Public private partnership and IFRIC 12 in Italy

Eugenio Braja
, Maura Campra
, Paolo Ricci
, Paolo Esposito

Department of Economics and Business Studies

Research output: Contribution to journal › Article › peer-review

Abstract

The present paper aims to investigate the universe of concession companies that have implemented IFRIC 12, in order to offer a comprehensive evidence on IFRIC 12 distinctiveness, before and after its introduction. The analysis of IFRIC 12 allows us to handle the issue of the interaction between public body and private sectors in the field of the construction and management of infrastructure. The analysis of national legislation and regulation regarding concessions essentially aims to identify several business areas to which these aspects apply.

Original language	English
Pages (from-to)	371-384
Number of pages	14
Journal	Global Business and Economics Review
Volume	18
Issue number	3-4
DOIs	https://doi.org/10.1504/GBER.2016.076241
Publication status	Published - 2016

Keywords

IFRIC 12
Italy
Public private partnership
SCA
Service concession arrangements

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10.1504/GBER.2016.076241

Cite this

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KW - Public private partnership

KW - SCA

KW - Service concession arrangements

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Public private partnership and IFRIC 12 in Italy

Abstract

Keywords

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