Steffen-Arne ReuberDie Abbildung des Public Private Partnership-Verfügbarkeitsmodells nach IFRS und handelsrechtlichen GoB

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For a globally highly interrelated and industrialized economy, a functioning transport infrastructure is indispensable in order to be able to trade and transport goods. In view of the lack of investment measures in recent decades, there is a broad social consensus on the need for substantial investment in German transport infrastructure. One way of implementing infrastructure projects is to activate private-sector resources through public-sector cooperation with private companies within the framework of so-called public-private partnership models. One of these public-private partnership models in the transport sector is the availability model (V-model), the subject of which is the planning, financing, (extension) construction and operation of a specific section of motorway. This agreement raises numerous questions with regard to the presentation in the balance sheet and income statement in accordance with IFRS and the German Commercial Code (GoB). On the one hand, the question of the allocation of economic values in the various accounting systems must be analysed. On the other hand, the appropriate presentation of multi-component transactions in the balance sheet and income statement in accordance with German GAAP and IFRS must be examined. The central question is certainly that of the time or period of profit realization and the correct assessment of the progress of performance and thus the share of the total income to be realized from the contract agreement in the V-model.

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