IFRIC 12 Service Concession Arrangements

Maura Campra, Gianluca Oricchio, Eugenio Mario Braja and Paolo Esposito
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Maura Campra: University of Eastern Piedmont
Gianluca Oricchio: Bio-Medico University
Eugenio Mario Braja: University of Eastern Piedmont
Paolo Esposito: University of Eastern Piedmont

Chapter 4 in Sovereign Risk and Public-Private Partnership During the Euro Crisis, 2014, pp 54-85 from Palgrave Macmillan

Abstract: Abstract IFRIC Interpretation 12 provides guidance on the accounting methods to be adopted by operators of infrastructure to deliver public services, or services operated as a concession. In Italy, these arrangements are referred to as public service concession agreements, which is the procedure through which the authority, or the administration (the grantor) entrusts an individual or an organization (the operator) with the task of setting up and managing a public service under its control. At the end of the service concession period any works constructed by the operator become the property of the grantor.

Keywords: Financial Asset; Intangible Asset; Contractual Obligation; Accounting Treatment; Financial Charge (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-39081-3_4

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DOI: 10.1057/9781137390813_4

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