Deloitte comment letter on tentative agenda decision on IFRIC 12 — Service concession arrangements for which the infrastructure is leased

Published on: 22 Jul, 2016

We have commented on the IFRS In­ter­pre­ta­tions Committee's pub­li­ca­tion in the May IFRIC Update of the tentative decision not to take onto the Committee's agenda a request for clarification of how an operator accounts for a service concession arrangement not including any construction or upgrade services for which the infrastructure is leased.

We agree with the IFRS Interpretations Committee's decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision.

Download the full comment letter below.


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