IFRIC X Service Concession Arrangements

Date recorded:

(Drafts: IFRIC D12-D14)

At its September 2006 meeting the IFRIC decided to present the revised draft text of IFRIC X Service Concession Arrangements to the Board as a final draft and that the Board should be asked for approval to issue the Interpretation (see our Report of This Meeting elsewhere on www.iasplus.com.

The Board briefly discussed the revised draft text without making other than editorial changes to it.

The Board unanimously supported the revised draft. It was decided to post the revised draft on the IASB website and to give constituents an opportunity to comment on it within a short comment period. The Board intends to approve a final Interpretation at its November 2006 meeting.

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