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This 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.
This 164-page guide deals mainly with accounting for business combinations under IFRS 3 (Revised 2008). Where appropriate, it deals with related requirements of IAS 27 (Revised 2008) – particularly as regards the definition of control, accounting for non-controlling interests, and changes in ownership interests.
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