Partnerstwo publiczno – prywatne w świetle Krajowego Standardu Rachunkowości nr 10

Partnerstwo publiczno – prywatne w świetle Krajowego Standardu Rachunkowości nr 10 In Poland, the concept of public-private partnership generates many dilemmas in valuation, accounting records and the reporting of essential assets and liabilities. This issue is addressed by National Accounting Standard No. 10, which outlines the principles of PPP accounting in public and private accounting systems. The purpose of this paper is to analyze and evaluate the solutions adopted in National Accounting Standard No. 10 against the background of synthetic PPP characteristics. The research methods used are based on a critical analysis of national legislation, a comparative analysis of national and international accounting standards, and a literature analysis of public-private partnerships, public finances and financial accounting. The paper uses the conclusions from the observations of financial aspects of selected public-private partnership contracts as well as concession contracts for construction works and services in Poland

Abstract licence: CC BY-NC-ND

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