Search results with tag "Accounting for service concession arrangements"

Accounting for Service Concession Arrangements - PwC

Reporting Standard 5 Reporting the Substance of Transactions (FRS 5) and IAS 17/AASB 117 Leases ... reliability of information about service concession arrangements reported in the grantor’s financial statements ... Each State Government has separately established an accounting policy for service concession arrangements 3.

  Policy, Services, Reporting, Testament, Accounting, Arrangement, Concession, Accounting policy, Accounting for service concession arrangements