Análise dos Normativos de Contabilidade Internacional sobre contabilização de contratos de parcerias público-privada

Abstract

This paper discusses contract accounting of public-private partnerships (PPPs) in contracts related to building and/or managing infrastructure (roads, energy and water distribution, among others). These contracts generate a number of accounting factors, with singular economic features that can be explained and interpreted based on accounting and economic theories. The study revises concepts in the area of contract risks and analyzes accounting guidelines. Although the purpose of the guidelines is to avert confl icts stemming from the economic events of the PPPs contracts, it is necessary to refi ne the guidelines, as they fail to address the issue of risk measurement.