1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. IFRIC Interpretations
  4. 2017
Date-stamp loading
  1. IFRIC 12: Service Concession Arrangements
Next

IFRIC 12: Service Concession Arrangements

Comparing proposed amendment...
References
Background (paras. 1-3)
Scope (paras. 4-9)
Issues (para. 10)
Consensus (paras. 11-27)
Effective date (paras. 28-28F)
Transition (paras. 29-30)
Appendix A Application guidance
Appendix B Amendments to IFRS 1 and to other Interpretations
IFRIC 12: Information Notes
IFRIC 12: Illustrative Examples
IFRIC 12: Basis for Conclusions
Introduction (para. BC1)
Background (paragraphs 1–3) (paras. BC2-BC8)
Terminology (para. BC8)
Scope (paragraphs 4–9) (paras. BC9-BC19)
Treatment of the operator's rights over the infrastructure (paragraph 11) (paras. BC20-BC29)
Recognition and measurement of arrangement consideration (paragraphs 12 and 13) (paras. BC30-BC35)
Consideration given by the grantor to the operator (paragraphs 14–19) (paras. BC36-BC54)
Contractual obligations to restore the infrastructure to a specified level of serviceability (paragraph 21) (paras. BC55-BC56)
Borrowing costs (paragraph 22) (paras. BC57-BC59)
Financial asset (paragraphs 23–25) (paras. BC60-BC62)
Intangible asset (paragraph 26) (paras. BC63-BC68)
Items provided to the operator by the grantor (paragraph 27) (paras. BC69-BC71)
Transition (paragraphs 29 and 30) (paras. BC72-BC75)
Amendments to IFRS 1 (para. BC76)
Summary of changes from the draft Interpretations (para. BC77)
Next