IAS Plus newsletter — Special Edition – IFRIC 12 Service Concession Arrangements
Published on:
01 Dec 2006
![IAS Plus newsletter — Special Edition – IFRIC 12 Service Concession Arrangements Image]()
On 30 November 2006, the International Financial Reporting Interpretations Committee (IFRIC) issued IFRIC 12 accounting by private sector operators involved in the provision of public sector infrastructure assets and services, such as schools and roads. The Interpretation does not address the accounting for the government Service Concession Arrangements. The Interpretation does not address the accounting for the government.
