IFRIC 12 Service Concession Arrangements
Last Updated on 12/02/2020 by 75385885
IFRIC 12 Service Concession Arrangements
References
- Framework for the Preparation and Presentation of Financial Statements
- IFRS 1 First-time Adoption of International Financial Reporting Standards
- IFRS 7 Financial Instruments: Disclosures
- IFRS 9 Financial Instruments
- IFRS 15 Revenue from Contracts with Customers
- IFRS 16 Leases
- IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
- IAS 16 Property, Plant and Equipment
- IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
- IAS 23 Borrowing Costs
- IAS 32 Financial Instruments: Presentation
- IAS 36 Impairment of Assets
- IAS 37 Provisions, Contingent Liabilities and Contingent Assets
- IAS 38 Intangible Assets
- SIC-29 Service Concession Arrangements: Disclosures
Background
1 In many countries, infrastructure for public services—such as roads, bridges, tunnels, … Read more