THEORETICAL FOUNDATIONS OF THE FORMATION OF THE ACCOUNTING SYSTEM OF ACTIVITIES UNDER THE CONCESSION AGREEMENT

Abstract

The development of concession activities in the field of subsoil use of the Republic of Belarus is presented, namely, the solution of issues of information support and the formation of information on the activities of business entities under concession agreements in the accounting and reporting system of organizations-subsoil users. The types and features of concession agreements operating on the territory of the Republic of Belarus, the features of the organization of subsoil use within the framework of the conclusion of concession agreements are considered, the objects of accounting arising from organizations that are concessionaires according to concession agreements are determined.