February 2013
Intermediate to advanced
4304 pages
145h 22m
English
book
International GAAP 2013: Generally Accepted Accounting Principles under International Financial Reporting Standards
by Ernst & Young
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Chapter 28
Service concession arrangements
1.1 The Interpretations Committee’s approach to accounting for service concessions
2.1 Public-to-private service concession arrangements within scope
2.1.1 Private sector entity (the operator)
2.1.2 Public sector body (the grantor)
2.1.3 Service concession arrangement (‘SCA’)
2.1.5 A contract with the grantor
2.2 IFRIC 4 and IFRIC 12: outsourcing arrangements and SCAs
3.2 Control of the residual interest
3.3.1 Payments made by a service concession operator
3.3.2 Previously held assets used for the concession
3.4 Partially regulated assets
4 Accounting for the infrastructure asset: the financial asset and intangible asset models
4.1 Consideration for services provided and the choice between the two models
4.1.1 Allocating the consideration
4.1.2 Determining the accounting model
4.3 The intangible asset model
4.3.1 Amortisation of the intangible asset
4.3.2 Impairment during the construction phase
4.4 Revenue recognition implications of the two models
4.5 ‘Bifurcation’ – single arrangements that contain both financial and intangible assets
4.6 Accounting for residual interests
4.7 Accounting for contractual payments to be made by an operator to a grantor
4.7.1 Accounting for contractual payments under the financial asset model
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