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Deloitte e-learning — IFRIC 12

Published on: 06 Feb 2020

This Deloitte e-learning module provides training in the background, scope and principles under IFRIC 12 Service Concession Arrangements, and the application of this Interpretation.

Topics covered include the scope of IFRIC 12, the types of assets recognised by operators of service concession arrangements, and the accounting treatment for the consideration received or receivable by the operator from the grantor under different service concession arrangements.

The e-learning module can be accessed here.

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