特许经营业务的会计处理 (2).pdf

IFRIC 12 IFRIC Interpretation 12 Service Concession Arrangements In November 2006 the International Accounting Standards Board issued IFRIC 12 Service Concession Arrangements. It was developed by the Interpretations Committee. Other Standards have made minor consequential amendments to IFRIC 12. They include IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) (issued November 2013), IFRS 15 Revenue from Contracts with Customers (issued May 2014), IFRS 9 Financial Instruments (issued July 2014) and IFRS 16 Leases (issued January 2016). IFRS Foundation A1425 IFRIC 12 CONTENTS from paragraph IFRIC INTERPRETATION 12 SERVICE CONCESSION ARRANGEMENTS REFERENCES BACKGROUND 1 SCOPE 4 ISSUES 10 CONSENSUS 11 Treatment of the operator’s rights over the infrastructure 11 Recognition and measurement of arrangement consideration 12 Construction or upgrade services 14 Operation services 20 Borrowing costs incurred by the operator 22 Financial asset 23 Intangible asset 26 Items provided t