IFRS Practice Guidelines (Chapter 33): Service Concession Arrangements(Chinese Edition)

Paperback. Pub Date :2013-11-01 170 Chinese. English China Financial and Economic Publishing House IFRS Practice Guidelines (Chapter 33): Service Concession Arrangements (bilingual). guidelines cover areas from different accounting recognition and measurement of financial instruments to deferred taxes. business combinations and share-based payment accounting and so on. It explains in detail the principles applied in the preparation of the consolidated financial statements and consider the disclosure of other reports appearing in the annual report. and a summary of each of the specific criteria as required. characteristics of infrastructure assets in the introduction part of service concession arrangements IFRIC target range objectives and scope of the obligations of public service belonging to IFRIC 12 12 range control or regulatory arra...