IFRIC12 BVWord格式.docx
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IFRIC12 BVWord格式.docx
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IFRICINTERPRETATION12
SERVICECONCESSIONARRANGEMENTS
References
Background
1–3
Scope
4–9
Issue
10
Consensus
11–21
Effectivedate
28
Transition
29–30
APPENDICES
A Applicationguidance
B AmendmentstoIFRS1andtootherInterpretations
Informationnotes
1Accountingframeworkforpublic-to-privateservicearrangements
2ReferencestoIFRSsthatapplytotypicaltypesofpublic-to-privatearrangements
Illustrativeexamples
BasisforConclusions
IFRICInterpretation12ServiceConcessionArrangements(IFRIC12)issetoutinparagraphs1–30andAppendicesAandB.IFRIC12isaccompaniedbyInformationNotes,IllustrativeExamplesandaBasisforConclusions.ThescopeandauthorityofInterpretationsaresetoutinparagraphs2and7–17ofthePrefacetoInternationalFinancialReportingStandards.
IFRICInterpretation12
•FrameworkforthePreparationandPresentationofFinancialStatements
•IFRS1First-timeAdoptionofInternationalFinancialReportingStandards
•IFRS7FinancialInstruments:
Disclosures
•IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrors
•IAS11ConstructionContracts
•IAS16Property,PlantandEquipment
•IAS17Leases
•IAS18Revenue
•IAS20AccountingforGovernmentGrantsandDisclosureofGovernmentAssistance
•IAS23BorrowingCosts
•IAS32FinancialInstruments:
Presentation
•IAS36ImpairmentofAssets
•IAS37Provisions,ContingentLiabilitiesandContingentAssets
•IAS38IntangibleAssets
•IAS39FinancialInstruments:
RecognitionandMeasurement
•IFRIC4DeterminingwhetheranArrangementcontainsaLease
•SIC-29ServiceConcessionArrangements:
Background
1Inmanycountries,infrastructureforpublicservices—suchasroads,bridges,tunnels,prisons,hospitals,airports,waterdistributionfacilities,energysupplyandtelecommunicationnetworks—hastraditionallybeenconstructed,operatedandmaintainedbythepublicsectorandfinancedthroughpublicbudgetappropriation.
2Insomecountries,governmentshaveintroducedcontractualservicearrangementstoattractprivatesectorparticipationinthedevelopment,financing,operationandmaintenanceofsuchinfrastructure.Theinfrastructuremayalreadyexist,ormaybeconstructedduringtheperiodoftheservicearrangement.AnarrangementwithinthescopeofthisInterpretationtypicallyinvolvesaprivatesectorentity(anoperator)constructingtheinfrastructureusedtoprovidethepublicserviceorupgradingit(forexample,byincreasingitscapacity)andoperatingandmaintainingthatinfrastructureforaspecifiedperiodoftime.Theoperatorispaidforitsservicesovertheperiodofthearrangement.Thearrangementisgovernedbyacontractthatsetsoutperformancestandards,mechanismsforadjustingprices,andarrangementsforarbitratingdisputes.Suchanarrangementisoftendescribedasa‘build-operate-transfer’,a‘rehabilitate-operate-transfer’ora‘public-to-private’serviceconcessionarrangement.
3Afeatureoftheseservicearrangementsisthepublicservicenatureoftheobligationundertakenbytheoperator.Publicpolicyisfortheservicesrelatedtotheinfrastructuretobeprovidedtothepublic,irrespectiveoftheidentityofthepartythatoperatestheservices.Theservicearrangementcontractuallyobligestheoperatortoprovidetheservicestothepubliconbehalfofthepublicsectorentity.Othercommonfeaturesare:
(a)thepartythatgrantstheservicearrangement(thegrantor)isapublicsectorentity,includingagovernmentalbody,oraprivatesectorentitytowhichtheresponsibilityfortheservicehasbeendevolved.
(b)theoperatorisresponsibleforatleastsomeofthemanagementoftheinfrastructureandrelatedservicesanddoesnotmerelyactasanagentonbehalfofthegrantor.
(c)thecontractsetstheinitialpricestobeleviedbytheoperatorandregulatespricerevisionsovertheperiodoftheservicearrangement.
(d)theoperatorisobligedtohandovertheinfrastructuretothegrantorinaspecifiedconditionattheendoftheperiodofthearrangement,forlittleornoincrementalconsideration,irrespectiveofwhichpartyinitiallyfinancedit.
Scope
4ThisInterpretationgivesguidanceontheaccountingbyoperatorsforpublic-to-privateserviceconcessionarrangements.
5ThisInterpretationappliestopublic-to-privateserviceconcessionarrangementsif:
(a)thegrantorcontrolsorregulateswhatservicestheoperatormustprovidewiththeinfrastructure,towhomitmustprovidethem,andatwhatprice;
and
(b)thegrantorcontrols—throughownership,beneficialentitlementorotherwise—anysignificantresidualinterestintheinfrastructureattheendofthetermofthearrangement.
6Infrastructureusedinapublic-to-privateserviceconcessionarrangementforitsentireusefullife(wholeoflifeassets)iswithinthescopeofthisInterpretationiftheconditionsinparagraph5(a)aremet.ParagraphsAG1–AG8provideguidanceondeterminingwhether,andtowhatextent,public-to-privateserviceconcessionarrangementsarewithinthescopeofthisInterpretation.
7ThisInterpretationappliestoboth:
(a)infrastructurethattheoperatorconstructsoracquiresfromathirdpartyforthepurposeoftheservicearrangement;
(b)existinginfrastructuretowhichthegrantorgivestheoperatoraccessforthepurposeoftheservicearrangement.
8ThisInterpretationdoesnotspecifytheaccountingforinfrastructurethatwasheldandrecognisedasproperty,plantandequipmentbytheoperatorbeforeenteringtheservicearrangement.ThederecognitionrequirementsofIFRSs(setoutinIAS16)applytosuchinfrastructure.
9ThisInterpretationdoesnotspecifytheaccountingbygrantors.
Issues
10ThisInterpretationsetsoutgeneralprinciplesonrecognisingandmeasuringtheobligationsandrelatedrightsinserviceconcessionarrangements.RequirementsfordisclosinginformationaboutserviceconcessionarrangementsareinSIC-29.TheissuesaddressedinthisInterpretationare:
(a)treatmentoftheoperator’srightsovertheinfrastructure;
(b)recognitionandmeasurementofarrangementconsideration;
(c)constructionorupgradeservices;
(d)operationservices;
(e)borrowingcosts;
(f)subsequentaccountingtreatmentofafinancialassetandanintangibleasset;
(g)itemsprovidedtotheoperatorbythegrantor.
Treatmentoftheoperator’srightsovertheinfrastructure
11InfrastructurewithinthescopeofthisInterpretationshallnotberecognisedasproperty,plantandequipmentoftheoperatorbecausethecontractualservicearrangementdoesnotconveytherighttocontroltheuseofthepublicserviceinfrastructuretotheoperator.Theoperatorhasaccesstooperatetheinfrastructuretoprovidethepublicserviceonbehalfofthegrantorinaccordancewiththetermsspecifiedinthecontract.
Recognitionandmeasurementofarrangementconsideration
12UnderthetermsofcontractualarrangementswithinthescopeofthisInterpretation,theoperatoractsasaserviceprovider.Theoperatorconstructsorupgradesinfrastructure(constructionorupgradeservices)usedtoprovideapublicserviceandoperatesandmaintainsthatinfrastructure(operationservices)foraspecifiedperiodoftime.
13TheoperatorshallrecogniseandmeasurerevenueinaccordancewithIASs11and18fortheservicesitperforms.Iftheoperatorperformsmorethanoneservice(ieconstructionorupgradeservicesandoperationservices)underasinglecontractorarrangement,considerationreceivedorreceivableshallbeallocatedbyreferencetotherelativefairvaluesoftheservicesdelivered,whentheamountsareseparatelyidentifiable.Thenatureoftheconsiderationdeterminesitssubsequentaccountingtreatment.Thesubsequentaccountingforconsiderationreceivedasafinancialassetandasanintangibleassetisdetailedinparagraphs23–26below.
Constructionorupgradeservices
14TheoperatorshallaccountforrevenueandcostsrelatingtoconstructionorupgradeservicesinaccordancewithIAS11.
Considerationgivenbythegrantortotheoperator
15Iftheoperatorprovidesconstructionorupgradeservicestheconsiderationreceivedorreceivablebytheoperatorshallberecognisedatitsfairvalue.Theconsiderationmayberightsto:
(a)afinancialasset,or
(b)anintangibleasset.
16Theoperatorshallrecogniseafinancialassettotheextentthatithasanunconditionalcontractualrighttoreceivecashoranotherfinancialassetfromoratthedirectionofthegrantorfortheconstructionservices;
thegrantorhaslittle,ifany,discretiontoavoidpayment,usuallybecausetheagreementisenforceablebylaw.Theoperatorhasanunconditionalrighttoreceivecashifthegrantorcontractuallyguaranteestopaytheoperator(a)specifiedordeterminableamountsor(b)theshortfall,ifany,betweenamountsreceivedfromusersofthepublicserviceandspecifiedordeterminableamounts,evenifpaymentiscontingentontheoperatorensuringthattheinfrastructuremeetsspecifiedqualityorefficiencyrequirements.
17Theoperatorshallrecognise
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