Global Standards for the world economy

Tuesday 18 December 2018

Banner graphic

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.

Project stages