Ifric12号
WebIFRIC 12 Service Concession Arrangements In November 2006 the International Accounting Standards Board issued IFRIC 12 Service Concession Arrangements.It was developed … Web我国企业会计准则与国际财务报告准则的趋同.pptx
Ifric12号
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WebService Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised September 2024January 2024 Effective for annual periods WebIn November 2006 the International Accounting Standards Board issued IFRIC 12 Service Concession Arrangements. It was developed by the Interpretations Committee. Other …
WebWelcome to the Ferrovial's website, global operator of sustainable infrastructure. Here you can find all the information about the company and subsidiaries. Web1 dec. 2015 · 3 Foreword. IFRIC 12 Service Concession Arrangements is an Interpretation issued by the IFRS Interpretations Committee (formerly IFRIC) that may have a very …
IFRIC 12 allows for the possibility that both types of arrangement may exist within a single contract: to the extent that the government has given an unconditional guarantee of payment for the construction of the public sector asset, the operator has a financial asset; to the extent that the operator has to rely … Meer weergeven A service concession arrangement is an arrangement whereby a government or other public sector body contracts with a private operator to develop (or upgrade), operate and … Meer weergeven IFRIC 12 draws a distinction between two types of service concession arrangement. 1. In one, the operator receives a financial asset, specifically an unconditional contractual right to receive a specified or determinable … Meer weergeven The operator recognises an intangible assetto the extent that it receives a right (a licence) to charge users of the public service. A … Meer weergeven The operator recognises a financial assetto the extent that it has an unconditional contractual right to receive cash or … Meer weergeven Web17 mrt. 2024 · IFRIC 12 Concession Arrangements – summary and examples. March 17, 2024. The concession agreement is a cooperation between the public and private …
WebMazars Financial Modelling Blog Types. New course: Financial modelling of IFRIC 12 for Service Concessions.
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