42 paragraphs found in AASB 1059
… the grantor for the whole of its economic life, beyond the term of the service concession arrangement. For example, if …
… the prices to be charged during the specified arrangement term. Accordingly: (a) where the grantor retains …
… the costs of construction or development are incurred, the terms of the contract to determine whether, in addition to retaining control of the …
… to a private sector entity (the operator). The relevant terms of the arrangement are: (a) in exchange for the sale …
… The relevant terms of the arrangement in the example are: (a) the …
… ). The grantor: (a) in accordance with paragraph 2 – determines the arrangement for the construction of the school … who has title to the land on which the school is built, the terms of the arrangement and the disposition of any residual …
… Based on the facts and circumstances, the grantor determines it controls the underlying asset (the public wing … to this residual interest. Additionally, during the term of the arrangement, the operator is restricted from …
… (a) a description of the arrangements; (b) significant terms of the arrangements that may affect the amount, timing … and the basis upon which re-pricing or renegotiation is determined); (c) the nature and extent (eg quantity, time … assets at the end of an arrangement; (iv) renewal and termination options; (v) other rights and obligations (eg …
… shall account for a service concession asset during the term of the service concession arrangement as follows: (a) …
… The relevant terms of the arrangement in the example are: (a) a grantor …