WebbThis Interpretation applies to public-to-private service concession arrangements if: (a) the grantor controls or regulates what services the operator must provide with the … http://media.ifrs.org/2013/IFRIC/January/IFRIC-Update-January-2013.html
The pfric 12 applies only if a the grantor controls - Course Hero
WebbBasis for Conclusions on IFRIC Interpretation 12: Service Concession Arrangements . Contents. Introduction BC1 Background (paragraphs 1–3) BC2 - BC7 Terminology BC8 … Webb扩展包特性. - Ottomans: Added a new mission tree with 68 missions, two new mechanics (Devshirme System and Ottoman Decadence), 12 new government reforms, a new Janissary estate (with a new set of Estate Privileges, Agendas and 2 disasters), 5 new disasters, 62 new events, the new Eyalet type of subject, and 2 new Holy Orders. simplicity 1244
IFRIC 12 — Service Concession Arrangements - IAS Plus
Webb12–17 Consideration Given ... This Standard applies to service concession arrangements if: (a) The grantor controls or regulates what services the operator must provide with the infrastructure, to whom it must provide them, and at what price; and (b) The grantor controls—through ownership, ... Webb07/01/12 Presentation of Items of Other Comprehensive Income (Amendments to PAS 1) amended paragraphs 7, 10, 82, 85-87, 90, 91, 94, 100 and 115, added paragraphs IN17 … WebbIFRIC 12 applies to both: Infrastructure that the operator constructs or acquires from a third party for the purpose of the service arrangement Existing infrastructure to which … simplicity 1242