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- W4254073657 abstract "Accounting Standards Codification (ASC) 853, Service Concession Arrangements, contains one subtopic: ASC 853-10, Overall, which addresses the accounting for service concession arrangements between a public sector entity grantor and an operating entity where the operating entity operates the grantor's infrastructure. The operating entity also provide the construction, upgrading, or maintenance services of the grantor's infrastructure. A service concession arrangement within the scope of ASC 853 must meet the following conditions: the grantor controls or has the ability to modify or approve the services that the operating entity must provide with the infrastructure, to whom it must provide them, and at what price; and the grantor controls, through ownership, beneficial entitlement, or otherwise, any residual interest in the infrastructure at the end of the term of the arrangement. ASC 853 addresses a narrow issue and limits the scope of the guidance to arrangements in which the grantor is a public-sector entity." @default.
- W4254073657 created "2022-05-12" @default.
- W4254073657 date "2018-03-09" @default.
- W4254073657 modified "2023-10-17" @default.
- W4254073657 title "ASC 853 Service Concession Arrangements" @default.
- W4254073657 doi "https://doi.org/10.1002/9781119396512.ch63" @default.
- W4254073657 hasPublicationYear "2018" @default.
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