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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)
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Version date: 26 February 2020 - onwards

Introduction (para. BC1)

BC1 This Basis for Conclusions summarises the IFRIC's considerations in reaching its consensus. Individual IFRIC members gave greater weight to some factors than to others.

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