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IFRS Disclosure Guide

46. 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 2017
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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