Kovalchuk V. Accounting for transactions under concession agreements

The dynamics of concession development in Ukraine is positive, however, accompanied by a set of issues, such as the formation of an information space for management of the implementation of concession agreements as well as the activities of concessionaires. This is due to the lack of organizational and methodological provisions of the accounting for transactions under concession agreements. In particular, the issue of the application of national and international accounting standards (financial reporting) and, accordingly, the reflection of certain objects concerning the fulfillment of the terms of a concession agreement are uncoordinated. The purpose of the thesis is to substantiate the organizational and methodological provisions of the accounting for transactions under concession agreements as a form of implementation of public-private partnership projects. The object of the study is transactions on the formation and implementation of a concession agreement, which are reflected in the accounting system of the concessionaire. The subject of the study is theoretical as well as organizational and methodical accounting provisions of transactions under concession agreements. The scientific novelty of the obtained results is the development of theoretical as well as improving organizational and methodological provisions of the accounting for transactions under concession agreements. Investigations of public-private partnership in the form of a concession, as well as their specifics and peculiarities, are relevant among domestic and foreign scholars. It is worth noting that much attention in the literature is devoted to the state-private partnership. There are different approaches to defining this term. As for the concession itself, then the degree of development of the topic is low, because this form of management is relatively new, especially for Ukraine, because of this, there was no need for research in this topic before. In general, it can be noted that the concession mechanism is an. Еffective way to attract additional capital, as well as to develop infrastructure sectors. This is especially true for the domestic economy in the conditions of the present stage of its formation of the use of concessions, as it can contribute to overcoming the crisis of the main sectors of the infrastructure