Naslov
IFRIC 12: Правила учета и оценки концессионных активов
(IFRIC 12: Accounting and valuation rules for concession assets)

Autori
Valueva, Ekaterina Anatolievna ; Volarević, Hrvoje ; Silić, Dario

Izvornik
Management Accounting and Finance Journal, Grebennikov Business Career, Grebennikov Publishing House (rus.) (2587-8360) (2011), 4; 290-304

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, stručni

Ključne riječi
концессионное соглашение ; общественная инфраструктура ; амортизация активов ; нематериальные активы ; финансовые активы ; капитализация затрат
(concession agreement ; public infrastructure ; asset depreciation ; intangible assets ; financial assets ; cost capitalization)

Sažetak
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

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA