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.
Public private partnership and IFRIC 12 in Italy / Ricci, Paolo; Esposito, Paolo; Mario Braja, Eugenio; Campra, Maura. - In: GLOBAL BUSINESS & ECONOMICS REVIEW. - ISSN 1097-4954. - 18:3-4(2016), pp. 371-384. [10.1504/GBER.2016.076241]
Public private partnership and IFRIC 12 in Italy
Paolo Ricci;
2016
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.| File | Dimensione | Formato | |
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Ricci-Braja-Campra-Esposito - Public Private Partnership and IFRIC 12 in Italy.pdf
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