Global Standards for the world economy

Friday 19 July 2019

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IFRIC 12 Service Concession Arrangements – Payments by an operator to a grantor in a service concession arrangement in the scope of IFRIC 12


 Issues Rejected – Agenda Decisions

IFRIC 12 Service Concession Arrangements—Payments by an operator to a grantor in a service concession arrangement in the scope of IFRIC 12.

The Interpretations Committee received a request to clarify how an operator accounts for payments it makes to a grantor in a service concession arrangement within the scope of IFRIC 12 Service Concession Arrangements.

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