This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

New Deloitte guide to accounting for service concession arrangements

28 Feb 2011

Deloitte's IFRS Global Office has published IFRIC 12 Service concession arrangements – A pocket practical guide.

The Guide is intended to serve as an illustrative tool for the reader in the application of IFRIC 12 Service Concession Arrangements, providing analysis of the requirements of IFRIC 12 and practical guidance with examples that address some of the more complex issues around service concession arrangements. The Guide provides guidance on scope, the determination of the accounting model, specific characteristics of concessions that are common (take-or-pay arrangements, capacity availability, etc.) and much more.

Click for IFRIC 12 Service concession arrangements – A pocket practical guide (PDF 241k, 59 pages).

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.