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  1. IFRIC 12: Service Concession Arrangements
  2. IFRIC 12: Basis for Conclusions
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Version date: 26 February 2020 - onwards
    Version 1 of 1    

IFRIC 12: Basis for Conclusions

Comparing proposed amendment...
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)
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