Webb5 This Interpretation applies to public-to-private service concession arrangements if: (a) the grantor controls or regulates what services the operator must provide with the … Webb16 sep. 2009 · Public policy is for the services related to the infrastructure to be provided to the public, irrespective of the identity of the party that operates the services. The service …
PUBLIC BENEFIT ENTITY FINANCIAL REPORTING STANDARD 45 …
WebbThe single performance obligation for the ‘construction services’ is satisfied over time.faeconnting for Build-Operate-Transfer (BOT) 579 Accounting — step 3: Determine … WebbProject IFRIC 12 Service Concession Arrangements Paper topic Payments made by an operator to a grantor CONTACT(S) Jawaid Dossani [email protected] +44 (0)20 7332 … clean religious humor one liners
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Webb12–17 Consideration Given ... This Standard applies to service concession arrangements if: (a) The grantor controls or regulates what services the operator must provide with the infrastructure, to whom it must provide them, and at what price; and (b) The grantor controls—through ownership, ... Webbför 4 timmar sedan · Oilers. -175. -220. -1.5 (-140) The game and series odds are comparable to last season's meeting, and the Kings can be found for as high as +210 in … WebbIFRIC 12 Service Concession Arrangements IFRIC Interpretations IFRIC 12 Service Concession Arrangements 1h 0m Learn the key accounting principles to be applied when identifying and accounting for service concession … clean removable dining cushion