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Monitoring Critically the State of the Art in Accounting for Concessions

This paper analyses, in a critical perspective, the evolution in accounting for 'concession arrangements'. It is aimed to verify: 1) if the new regulatory framework is sufficiently clear to allow a transparent and coherent accounting of such operations; 2) which is its effect on public and private financial statements; 3) which are the major problems encountered to its implementation including possible bias from external factors.