Managing service concession relationship and relevant liabilities
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Date
2020-04
Journal Title
Journal ISSN
Volume Title
Publisher
ДВНЗ «Київський національний економічний університет імені Вадима Гетьмана»
Abstract
This article outlines the regulations of the public-private partnerships in Georgia. Relevant projects are being identified and managed according to the Law of Georgia on Public and Private Partnerships. The article discusses the International Public Sector Accounting Standards - IPSAS, according to which such projects should be accounted. These standards determine the state's obligations to organizations (operators) implementing these projects. The article presents the results obtained from the study of the projects that have the characteristics of public-private partnerships (PPP). The respective liabilities are calculated.
Description
Keywords
liabilities, service concession arrangements, service concession asset, PPP (public-private partnership) projects
Citation
Kharkheli M. Managing service concession relationship and relevant liabilities [Електронний ресурс] / Manana Kharkheli, Tristan Jincharadze // Стратегічні імперативи сучасного менеджменту : зб. матеріалів V Міжнар. наук.-практ. конф. (23–24 квіт. 2020 р.) / М-во освіти і науки України, ДВНЗ «Київ. нац. екон. ун-т ім. Вадима Гетьмана» ; [редкол.: М. П. Сагайдак (відп. за вип.) та ін.]. – Електрон. текст. дані. – Київ : КНЕУ, 2020. – С. 97–100. – Назва з титул. екрану.