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IFRIC 12: Service Concession Arrangements by DM Buenconsejo is a document available to read on EtoBox.

What is IFRIC 12: Service Concession Arrangements about?

The document discusses IFRIC 12, which provides guidance on accounting for public-to-private service concession arrangements. It defines a service concession arrangement and outlines two common types - the financial asset model and the intangible asset model. For the financial asset model, the operator recognizes a financial asset if it has an unconditional right to receive cash from the grantor. For the intangible asset model, the operator recognizes an intangible asset for the right to charge users of the

Author

DM Buenconsejo

Language

EN