المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Service concession arrangements: Grantor



محاسب متخصص
08-11-2014, 06:58 AM
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: