IFRS Disclosure Guide
43. Notes - Service concession arrangements
Disclosure of service concession arrangements
Disclosure of detailed information about service concession arrangements
Service concession arrangements:
- Description of service concession arrangement
- Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows
- Explanation of nature and extent of rights to use specified assets
- Explanation of nature and extent of obligations to provide or rights to expect provision of services
- Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment
- Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period
- Explanation of nature and extent of renewal and termination options
- Explanation of nature and extent of other rights and obligations
- Description of changes in service concession arrangement
- Explanation of how service concession arrangement has been classified
| Year 2023 | |
|---|---|
| Revenue recognised on exchanging construction services for financial asset | |
| Revenue recognised on exchanging construction services for intangible asset | |
| Profit (loss) recognised on exchanging construction services for financial asset | |
| Profit (loss) recognised on exchanging construction services for intangible asset |
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