Welcome to the IFRIC 12 Service Concession Arrangements (2019) e-learning module
This module covers the background, scope and principles under IFRIC 12 Service Concession Arrangements and the application of this Standard. By completion of this module, you will be able to:
- Describe service concession arrangements and decide whether a service concession arrangement is within the scope of IFRIC 12 or not
- Decide what type of assets that operators have to recognize under different service concession arrangements and
- Determine the accounting treatment for the consideration received or receivable under different service concession arrangements.
The duration of this module is about 1 hour and there is an assessment at the end of the module to test your knowledge.
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