Public sector accounting for public-private partnerships

Jantjies, Lebogang Brian

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Jantjies, Lebogang Brian. Public sector accounting for public-private partnerships. 2015.

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Please use this identifier to cite or link to this item: http://hdl.handle.net/10210/70341

Title: Public sector accounting for public-private partnerships
Creator: Jantjies, Lebogang Brian
Contributor: McKenzie, Mariska
Contributor: McKenzie, Mariska
Subject: International business enterprises - Accounting
Date: 2015
Description: Abstract: Infrastructure development and the provision of basic services is primarily the government’s responsibility. In order to execute these responsibilities, the states increasingly enter into various partnerships, such as cooperative arrangements, with the private sector, whereby they share the risks and responsibilities. The partnerships are particularly pertinent to South Africa, in that the country is faced with service delivery challenges. For example, one of the challenges faced by municipalities primarily responsible for service delivery is rural development, which includes a massive infrastructure backlog, which requires measures addressing funding and delivery capacity requirements. This research on public sector accounting for public-private partnerships (PPP) assesses the extent to which the current available accounting standards cover the complexities that may arises from PPPs arrangements. The dissertation is a case study on actual PPP arrangements to establish whether the private sector and public sector accounting standard’s guidelines on PPP provide sufficient appropriate guidance on how to account for these complex PPP arrangements. The current available standards that form part of the study are GRAP 32 Standard of GRAP on Service Concession Arrangements: Grantor, Guideline on accounting for public-private partnerships and IFRIC 12 Service Concession Agreements.
Description: M.Com.

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collection(s): ETDs
Identifier: http://hdl.handle.net/10210/70341
Identifier: uj:17992
Language: English
Rights: University of Johannesburg
Type: Masters (Thesis)
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ETDs Public sector accounting for public-private partnerships

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