- NY Credits : 1.0
- TX Credits : 1.0
Accounting for Service Concession Arrangements
ASU 2017-10 provides guidance on accounting for service concession arrangements. These arrangements, quite popular in Asia and Europe, in many instances facilitate the construction of infrastructure assets through public-private partnerships.
Upon successful completion of Accounting for Service Concession Arrangements, the user should be able to:
define a service concession arrangement, and
identify the key points in accounting for one.