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

Dipartimento di Studi per l'Economia e l'Impresa

Risultato della ricerca: Contributo su rivista › Articolo in rivista › 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.

Lingua originale	Inglese
pagine (da-a)	371-384
Numero di pagine	14
Rivista	Global Business and Economics Review
Volume	18
Numero di pubblicazione	3-4
DOI	https://doi.org/10.1504/GBER.2016.076241
Stato di pubblicazione	Pubblicato - 2016

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10.1504/GBER.2016.076241

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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.",

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Public private partnership and IFRIC 12 in Italy

Abstract

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