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 and main key faeatures have to be considered.
Public Private Partnership and IFRIC 12 in Italy
Esposito, PaoloUltimo
;CAMPRA, MauraSecondo
;BRAJA, Eugenio MarioPrimo
;
2016-01-01
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 and main key faeatures have to be considered.File in questo prodotto:
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Ricci-Braja-Campra-Esposito - Public Private Partnership and IFRIC 12 in Italy 2016 VOL 18 371-384.pdf
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