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IFRIC 12: Правила учета и оценки концессионных активов

Bibliographic Details
Title: IFRIC 12: Правила учета и оценки концессионных активов
Authors: Valueva, Ekaterina Anatolievna, Volarević, Hrvoje, Silić, Dario
Publisher Information: 2011.
Publication Year: 2011
Subject Terms: концессионное соглашение, общественная инфраструктура, амортизация активов, нематериальные активы, финансовые активы, капитализация затрат
Description: IFRIC 12 describes the accounting treatment of concession contract arrangements. The IFRIC came as response to diversity in practice and calls for guidance. It applies to existing IFRSs to service concession arrangements and focuses on Build-Operate- Transfer type arrangements and Rehabilitate-Operate- Transfer type arrangements. An arrangement is within scope of IFRIC 12 if the grantor controls what services are provided using the infrastructure and if grantor controls any significant residual interest in the infrastructure at the end of concession. The financial asset is recognised to the extent that the operator has an unconditional right to receive cash irrespective of the usage of the infrastructure while the intangible asset is recognised to the extent that it has a right to charge for usage of the infrastructure. The effective date for IFRIC 12 is on or after 1 January 2008 but the early adoption is permitted and full retrospective application is required unless impracticable. If IFRIC conditions are satisfied some Croatian concessions could have significant consequences on their assets. The IFRIC 12 valuation of assets is certainly the most disputable and problematic interpretations especially due to many open questions: type of asset, unclear conditions to be respected, tax issues etc
Document Type: Article
Language: English
Access URL: https://www.bib.irb.hr/981034
Accession Number: edsair.57a035e5b1ae..2a7a2390e62378bab8644be6336d34b9
Database: OpenAIRE
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  Data: IFRIC 12: Правила учета и оценки концессионных активов
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  Data: <searchLink fieldCode="AR" term="%22Valueva%2C+Ekaterina+Anatolievna%22">Valueva, Ekaterina Anatolievna</searchLink><br /><searchLink fieldCode="AR" term="%22Volarević%2C+Hrvoje%22">Volarević, Hrvoje</searchLink><br /><searchLink fieldCode="AR" term="%22Silić%2C+Dario%22">Silić, Dario</searchLink>
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  Data: 2011.
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  Data: 2011
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  Data: <searchLink fieldCode="DE" term="%22концессионное+соглашение%22">концессионное соглашение</searchLink><br /><searchLink fieldCode="DE" term="%22общественная+инфраструктура%22">общественная инфраструктура</searchLink><br /><searchLink fieldCode="DE" term="%22амортизация+активов%22">амортизация активов</searchLink><br /><searchLink fieldCode="DE" term="%22нематериальные+активы%22">нематериальные активы</searchLink><br /><searchLink fieldCode="DE" term="%22финансовые+активы%22">финансовые активы</searchLink><br /><searchLink fieldCode="DE" term="%22капитализация+затрат%22">капитализация затрат</searchLink>
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  Data: IFRIC 12 describes the accounting treatment of concession contract arrangements. The IFRIC came as response to diversity in practice and calls for guidance. It applies to existing IFRSs to service concession arrangements and focuses on Build-Operate- Transfer type arrangements and Rehabilitate-Operate- Transfer type arrangements. An arrangement is within scope of IFRIC 12 if the grantor controls what services are provided using the infrastructure and if grantor controls any significant residual interest in the infrastructure at the end of concession. The financial asset is recognised to the extent that the operator has an unconditional right to receive cash irrespective of the usage of the infrastructure while the intangible asset is recognised to the extent that it has a right to charge for usage of the infrastructure. The effective date for IFRIC 12 is on or after 1 January 2008 but the early adoption is permitted and full retrospective application is required unless impracticable. If IFRIC conditions are satisfied some Croatian concessions could have significant consequences on their assets. The IFRIC 12 valuation of assets is certainly the most disputable and problematic interpretations especially due to many open questions: type of asset, unclear conditions to be respected, tax issues etc
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    Languages:
      – Text: English
    Subjects:
      – SubjectFull: концессионное соглашение
        Type: general
      – SubjectFull: общественная инфраструктура
        Type: general
      – SubjectFull: амортизация активов
        Type: general
      – SubjectFull: нематериальные активы
        Type: general
      – SubjectFull: финансовые активы
        Type: general
      – SubjectFull: капитализация затрат
        Type: general
    Titles:
      – TitleFull: IFRIC 12: Правила учета и оценки концессионных активов
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          Name:
            NameFull: Valueva, Ekaterina Anatolievna
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          Name:
            NameFull: Volarević, Hrvoje
      – PersonEntity:
          Name:
            NameFull: Silić, Dario
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              Type: published
              Y: 2011
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