PUBLIC-PRIVATE PARTNERSHIP. METHODOLOGY OF REFLECTION OF EXPENSES IN THE REPORTING OF OBJECT OF THE CONCESSION AGREEMENT
Recently in Russia such form of interaction of the state and business as public-private partnership gains the increasing relevance. The main incentive for development public-private partnership it is possible to call the complication of a social and economic situation complicating performance of socially significant functions by the state. But it should be noted, as business, in turn, is also interested in favourable objects of investment which such customer as the state can provide. The legal aspect of public-private partnership in domestic and foreign sources is covered rather in detail that it is impossible to tell about disclosure of a problem in the field of accounting. The methodical recommendations allowing to organize accounting of the economic subject which is carrying out economic activity in the form of public-private partnership in the Russian standard field are absent that promotes emergence of certain difficulties when forming accounting policies and the reporting.