Arrow
Back

Pursuing financial reality of the circular road

December 23, 2019
Finance
|
Publications

In this case of Road-as-a-Service (RaaS) the Coalition Circular Accounting (CCA) has done a deep dive into the circular business model and the need for more guidance on applying accounting rules for a Circular Service Contact (CSC), in particular for a Road-as-a-Service agreement. Our main conclusion is that there is no necessity for adapting or fundamentally changing the accounting rules, but that we have to change our accounting perspective. In attracting capital, the ratios may change negatively, which require another risk assessment by financiers.

Circle Economy Foundation newsletter

Subscribe to our monthly newsletter to stay up to date on our work.
Thank you for signing up!

You will receive a confirmation welcome email shortly.
Oops! Something went wrong while submitting the form.