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Accounting for Service Concessions by Gayle Lallo is a document available to read on EtoBox.

What is Accounting for Service Concessions about?

The document provides guidance on accounting for service concession arrangements based on IFRIC 12. It discusses that an operator does not recognize the infrastructure as its property, plant, and equipment. If the operator provides construction services, it recognizes a financial asset or intangible asset. A financial asset is recognized if the operator has an unconditional right to receive cash from the grantor. An intangible asset is recognized if the operator receives a right to charge users. Borrowing c

Author

Gayle Lallo

Language

EN