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IFRIC Interpretation 12: Service concession arrangements

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 12 Service concession arrangements was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in November 2006. | IFRIC 12 IFRIC Interpretation 12 Service Concession Arrangements This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 12 Service Concession Arrangements was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in November 2006. IFRIC 12 and its accompanying documents have been amended by the following IFRSs: • IAS 23 Borrowing Costs (as revised in March 2007)* • IAS 1 Presentation of Financial Statements (as revised in September 2007).* * effective date 1 January 2009 © IASCF 2531 IFRIC 12 CONTENTS paragraphs IFRIC INTERPRETATION 12 SERVICE CONCESSION ARRANGEMENTS REFERENCES BACKGROUND 1–3 SCOPE 4–9 ISSUE 10 CONSENSUS 11–21 EFFECTIVE DATE 28 TRANSITION 29–30 APPENDICES A Application guidance B Amendments to IFRS 1 and to other Interpretations INFORMATION NOTES 1 Accounting framework for public-to-private service arrangements 2 References to IFRSs that apply to typical types of public-to-private arrangements ILLUSTRATIVE EXAMPLES BASIS FOR CONCLUSIONS 2532 © IASCF IFRIC 12 IFRIC Interpretation 12 Service Concession Arrangements (IFRIC 12) is set out in paragraphs 1–30 and Appendices A and B. IFRIC 12 is accompanied by Information Notes, Illustrative Examples and a Basis for Conclusions. The scope and authority of Interpretations are set out in paragraphs 2 and 7–17 of the Preface to International Financial Reporting Standards. © IASCF 2533 IFRIC 12 IFRIC Interpretation 12 Service Concession Arrangements References • Framework for the Preparation and Presentation of Financial Statements • IFRS 1 First-time Adoption of International Financial Reporting Standards • IFRS 7 Financial Instruments: Disclosures • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors • IAS 11 Construction Contracts • IAS 16 Property, Plant and Equipment • IAS 17 Leases • IAS 18 Revenue • IAS 20