icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
IFRIC 12: Service Concession ArrangementsReferencesBackground (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 guidanceAppendix B Amendments to IFRS 1 and to other InterpretationsIFRIC 12: Information NotesIFRIC 12: Illustrative ExamplesIFRIC 12: Basis for ConclusionsIntroduction (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)
Related
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 1st January 2025
Original PDF
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
Version date: 12 February 2018 - onwards
Version 2 of 2

IFRIC 12: Illustrative Examples

PreviousNext