ACCOUNTING ASPECTS OF RECOGNIZING PROCEEDS AND EXPENDITURES AND CONDITIONS OF PUBLIC-PRIVATE PARTNERSHIP CONTRACTS

Abstract

Proceeds and expenses are fundamental elements in the economic analysis of an entity, providing essential information about its use of resources and performance. This article examines the theoretical and methodological aspects of defining, classifying, and evaluating proceeds and expenses, with a particular focus on their application in the context of public-private partnership (PPP) contracts. It analyzes how these transactions are reflected in accounting records and their impact on financial statements. Using research methods based on literature review and case studies from the Republic of Moldova, the article proposes relevant conclusions and recommendations for improving the transparency and accuracy of proceeds and expenditure recording in PPPs, thus ensuring more accurate and internationally comparable financial reporting.