Transcription of Audit IAS Plus - CASPlus - 网站首页
{{id}} {{{paragraph}}}
Example: dental hygienist
Audit IAS Plus - CASPlus - 网站首页
AuditIAS for our clients and staff throughout the worldDecember 2006 IFRIC SpecialIAS plus websiteOver million people have visited our site. Ourgoal is to be the most comprehensivesource of news about internationalfinancial reporting on the check in 12 Service Concession ArrangementsOn 30 November 2006, the International Financial Reporting Interpretations Committee(IFRIC) issued IFRIC 12 Service Concession Arrangements. The Interpretation addresses theaccounting by private sector operators involved in the provision of public sectorinfrastructure assets and services, such as schools and roads. The Interpretation does notaddress the accounting for the government (grantor) side of such Interpretation states that for arrangements falling within its scope (see below), theinfrastructure assets are not recognised as property, plant and equipment of the , depending on the terms of the arrangement, the operator will recognise: a financial asset (where the operator has an unconditional right to receive a specifiedamount of cash or other financial asset over the life of the arrangement); or an intangible asset (where the operator s future cash flows are no)
Scope There are a wide variety of arrangements in operation globally whereby government or government agencies enter into contractual service arrangements to attract private sector participation in the development, financing, operation and maintenance of infrastructure for public
Loading..
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
Related search queries
Understanding the Impact of Transportation, Infrastructure, Information Technology in Transportation: Key, Information Technology in Transportation Key, CLIMATE CHANGE IMPACTS, vULNERABILITy AND ADAPTATION, School Design, SATELLITE REMOTE SENSING AND GIS, Satellite Remote Sensing and GIS Applications in Agricultural