Service Concession Arrangements - Determining the Accounting Model
IFRIC D12: Service Concession Arrangements - Determining the Accounting Model
The International Financial Reporting Interpretation Committee (IFRIC) has published a Draft Interpretation D12 Service Concession Arrangements - Determining the Accounting Model. D 12 gives guidance on the accounting by operators for public-to-private infrastructure service concessions.
IASB's deadline for comment is 31 May 2005.
We welcome participations from interested parties to review this document and to take this opportunity to express our views to IASB.
We would like to hear from you about this important document via return email or in writing to us before 25 April 2005. This is to allow us to submit your comments for the working group and Board's deliberations.
This site is best viewed with a resolution of 1024x768 (or higher) and supports Mozilla Firefox, Google Chrome and Safari. From the feedback we received, IE users may experience some interruptions when browsing this site.