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Introduction (para. BC1) |
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Background (paragraphs 1–3) (paras. BC2-BC8) |
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Terminology (para. BC8) |
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Scope (paragraphs 4–9) (paras. BC9-BC19) |
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Treatment of the operator's rights over the infrastructure (paragraph 11) (paras. BC20-BC29) |
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Recognition and measurement of arrangement consideration (paragraphs 12 and 13) (paras. BC30-BC35) |
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Consideration given by the grantor to the operator (paragraphs 14–19) (paras. BC36-BC54) |
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Contractual obligations to restore the infrastructure to a specified level of serviceability (paragraph 21) (paras. BC55-BC56) |
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Borrowing costs (paragraph 22) (paras. BC57-BC59) |
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Financial asset (paragraphs 23–25) (paras. BC60-BC62) |
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Intangible asset (paragraph 26) (paras. BC63-BC68) |
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Items provided to the operator by the grantor (paragraph 27) (paras. BC69-BC71) |
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Transition (paragraphs 29 and 30) (paras. BC72-BC75) |
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Amendments to IFRS 1 (para. BC76) |
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Summary of changes from the draft Interpretations (para. BC77) |
