Povzetek

V prispevku so opisane osnovne značilnosti javno-zasebnih partnerstev, kot jih pozna praksa in kot jih opredeljuje Zakon o javno-zasebnem partnerstvu, ter podane osnovne usmeritve računovodenja sredstev in obveznosti, ki so predmet tega razmerja. Na podlagi opredelitve ključnih razlogov za različne načine računovodenja zgrajenih sredstev (predvsem infrastrukture) so prikazani pomembnejši načini ureditve računovodenja teh razmerij tako z vidika javnega kot zasebnega partnerja. Posebej pa so prikazana pravila, ki za evidentiranje teh poslovnih dogodkov veljajo v Sloveniji.

Summary

This article describes the basic characteristics of Public-Private Partnerships as known in practice and defined by the Public-Private Partnership Act, and the basic guidance on the assets and liabilities accounting involved in such relationships. Regarding the reasons for different approaches to the accounting of assets (mostly infrastructure) in such relations, some of those approaches are described from the perspective of both public and private partners. Special attention has been given to the regulation of accounting for Public-Private Partnerships in Slovenia.