42 paragraphs found in AASB 1059
… basis, the grantor considers the substance of this term of the service concession arrangement in determining whether the asset should be derecognised. In such …
… service concession asset and for operating it during the term of the service concession arrangement. The grantor …
… residual interest in the asset at the end of the term of the arrangement. …
… replacement cost for service concession assets, during the term of the service concession arrangement. If the grantor …
… of this increase is recognised evenly over the remaining term of the arrangement. However, if the expenditure …
… Depending on the terms of the service concession arrangement, the grantor may …
… In this example, the relevant terms of the arrangement for assessing whether it is within …
… account for a service concession asset after the end of the term of the service concession arrangement in accordance … under AASB 138 ) are not derecognised at the end of the term of the service concession arrangement, unless the …
… Assessment of whether long-term leasing, outsourcing, service and privatisation …
… asset and service provision in the form of a predetermined payment or series of payments, an amount reflecting … in accordance with AASB 9 . If it is not practicable to determine the contractually specified interest rate, the grantor shall determine an appropriate rate using the prevailing market …