42 paragraphs found in AASB 1059
… residual interest in the asset at the end of the term of the arrangement ( paragraph 5(b) ). …
… the consideration given by the grantor to the operator is determined by reference to the terms of the contract . …
… included in the tolls the operator expects to earn over the term of the service concession arrangement. There is no …
… included in the tolls the operator expects to earn over the term of the service concession arrangement. There is no …
… The terms of the arrangement also require the operator to … to the operator for this service is included in the predetermined series of payments and/or the revenue the operator …
… The terms of the arrangement require an operator to construct a …
… The terms of the arrangement allow the operator to collect tolls …
… assets or liabilities may arise from disputes over the terms of the service concession arrangement. Such …
… Where there is a significant modification to the terms and conditions of the arrangement, the arrangement should be reassessed to determine whether the asset still provides public services, … accounting is no longer appropriate, the grantor determines whether the service concession asset and …