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:: Ifric 12 Service Concession Arrangements Pdf Download ::

 
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MessagePosté le: Sam 3 Sep - 12:18 (2016)    Sujet du message: Ifric 12 Service Concession Arrangements Pdf Download Répondre en citant




Ifric 12 Service Concession Arrangements Pdf Download > urlin.us/3z74z

























































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A,,,group,,,of,,,constituents,,,suggested,,,that,,,it,,,would,,,be,,,useful,,,for,,,commentators,,,to,,,see,,,the,,,impact,,,of,,,the,,,proposals,,,on,,,a,,,more,,,life-like,,,example.,,,Click,,for,,IPSASB,,press,,release,,(link,,to,,IFAC,,website).,,The,IFRIC,agreed,with,this,suggestion,and,invited,the,constituents,to,prepare,an,example,for,the,IFRIC,website.,IFRSs,,,are,,,not,,,designed,,,to,,,apply,,,to,,,not-for-profit,,,activities,,,in,,,the,,,private,,,sector,,,or,,,the,,,public,,,sector.,,,Two,types,of,service,concession,arrangements,IFRIC,12,draws,a,distinction,between,two,types,of,service,concession,arrangement.,In,,,addition,,,,IPSAS,,,32,,,is,,,consistent,,,with,,,SIC-29,,,Service,,,Concession,,,Arrangements:,,,Disclosures.,,,Click,for,IFRIC,12,Service,concession,arrangements,,A,pocket,practical,guide,(PDF,241k,,February,2011,,59,pages).,This,site,uses,cookies,to,provide,you,with,a,more,responsive,and,personalised,service.,The,,,IFRIC,,,published,,,for,,,comment,,,draft,,,Interpretations,,,D12-D14,,,Service,,,Concession,,,Arrangements,,,on,,,3,,,March,,,2005.,,,The,,,IFRIC,,,has,,,not,,,reviewed,,,this,,,example,,,and,,,can,,,give,,,no,,,reassurances,,,regarding,,,the,,,realism,,,of,,,the,,,assumptions,,,or,,,the,,,accuracy,,,of,,,the,,,model.,,,

IPSAS,32,also,creates,symmetry,with,IFRIC,12,on,relevant,accounting,issues,(i.e.,Click,here,for,the,Press,Release.,A,,right,,to,,charge,,users,,of,,the,,public,,service,,is,,not,,an,,unconditional,,right,,to,,receive,,cash,,because,,the,,amounts,,are,,contingent,,on,,the,,extent,,that,,the,,public,,uses,,the,,service.,,Quick,,,links,,,Deloitte,,,e-learning,,,on,,,IFRIC,,,12,,,IFRIC,,,project,,,leading,,,to,,,the,,,issue,,,of,,,IFRIC,,,12,,,SIC-29,,,,,,Service,,,Concession,,,Arrangements:,,,Disclosures,,,Related,,,news,,,We,,,comment,,,on,,,three,,,IFRIC,,,tentative,,,agenda,,,decisions,,,22,,,Jul,,,2016,,,IPSASB,,,materials,,,on,,,IPSAS,,,32,,,08,,,Mar,,,2016,,,IASB,,,publishes,,,editorial,,,corrections,,,19,,,Sep,,,2014,,,FASB,,,issues,,,guidance,,,on,,,service,,,concession,,,arrangements,,,24,,,Jan,,,2014,,,ESMA,,,publishes,,,more,,,enforcement,,,decisions,,,04,,,Apr,,,2013,,,Notes,,,from,,,the,,,November,,,IFRS,,,Interpretations,,,Committee,,,meeting,,,07,,,Nov,,,2011,,,All,,,Related,,,Related,,,Publications,,,Deloitte,,,comment,,,letter,,,on,,,tentative,,,agenda,,,decision,,,on,,,IFRIC,,,12,,,,,,Service,,,concession,,,arrangements,,,for,,,which,,,the,,,infrastructure,,,is,,,leased,,,22,,,Jul,,,2016,,,Batch,,,#13,,,of,,,extracts,,,from,,,the,,,ESMA,,,database,,,of,,,IFRS,,,decisions,,,04,,,Apr,,,2013,,,IFRIC,,,12,,,'Service,,,Concession,,,Arrangements',,,,,,A,,,pocket,,,practical,,,guide,,,28,,,Feb,,,2011,,,Deloitte,,,e-learning,,,,,,IFRIC,,,12,,,28,,,Aug,,,2010,,,All,,,Related,,,Related,,,Standards,,,IAS,,,11,,,,,,Construction,,,Contracts,,,IAS,,,17,,,,,,Leases,,,IAS,,,18,,,,,,Revenue,,,IAS,,,23,,,,,,Borrowing,,,Costs,,,IAS,,,32,,,,,,Financial,,,Instruments:,,,Presentation,,,All,,,Related,,,Related,,,Interpretations,,,SIC-29,,,,,,Service,,,Concession,,,Arrangements:,,,Disclosures,,,All,,,Related,,,Related,,,Projects,,,Service,,,concession,,,arrangements,,,All,,,Related,,,Contact,,,us,,,About,,,Legal,,,Privacy,,,FAQs,,,Material,,,on,,,this,,,website,,,is,,,,,,2016,,,Deloitte,,,Global,,,Services,,,Limited,,,,or,,,a,,,member,,,firm,,,of,,,Deloitte,,,Touche,,,Tohmatsu,,,Limited,,,,or,,,one,,,of,,,their,,,related,,,entities.,,,The,,,latest,,,draft,,,of,,,the,,,contextual,,,outline,,,and,,,decision,,,trees,,,are,,,available,,,here.,,,Subscribers,to,the,IASBs,Comprehensive,Subscription,Service,can,view,the,Interpretation,from,the,secure,online,services,area,of,the,IASBs,Website,(,Those,wishing,to,subscribe,should,contact:,IASC,Foundation,Publications,Department,30,Cannon,Street,,London,EC4M,6XH,,United,Kingdom,Tel:,+44,(0)20,7332,2730,Fax:,+44,(0)20,7332,2749,email:,publicationsiasb.org,Web:,www.iasb.org,Further,information:,,Project,plan,Click,here,to,download,a,full,project,summary,in,pdf,format(last,updated,29/09/06).,liabilities,,,revenues,,,and,,expenses),,from,,the,,grantor's,,point,,of,,view.,,The,,,Guide,,,provides,,,guidance,,,on,,,scope,,,,the,,,determination,,,of,,,the,,,accounting,,,model,,,,specific,,,characteristics,,,of,,,concessions,,,that,,,are,,,common,,,(take-or-pay,,,arrangements,,,,capacity,,,availability,,,,etc.),,,and,,,much,,,more.,,,

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