النتائج 1 إلى 1 من 1

الموضوع: Service concession arrangements: Grantor

  1. #1
    الصورة الرمزية محاسب متخصص
    محاسب متخصص غير متواجد حالياً مشرف عام
    المشاركات
    2,654
    شكراً
    1
    تم شكره 72 مرة في 62 مشاركة

    Service concession arrangements: Grantor

    SERVICE CONCESSION ARRANGEMENTS:
    GRANTOR
    CONTENTS
    Paragraph
    Objective .................................................. .................................................. . 1
    Scope .................................................. .................................................. ...... 2–7
    Definitions .................................................. ................................................ 8
    Recognition and Measurement of a Service Concession Asset .................. 9–13
    Recognition and Measurement of Liabilities .............................................. 14–28
    Financial Liability Model .................................................. ................... 18–23
    Grant of a Right to the Operator Model ................................................ 24–26
    Dividing the Arrangement .................................................. .................. 27–28
    Other Liabilities, Commitments, Contingent Liabilities, and
    Contingent Assets .................................................. ............................... 29
    Other Revenues .................................................. ......................................... 30
    Presentation and Disclosure .................................................. ...................... 31–33
    Transition .................................................. .................................................. 34–35
    Effective Date .................................................. ........................................... 36–37
    Appendix A:
    الملفات المرفقة