42 paragraphs found in AASB 1059
… or sale or privatisation will depend on the specific terms and conditions of the arrangement. Features … Service concession arrangement 3 Sale/Privatisation 4 Determining whether arrangement is within the scope of … asset. Conclusion (based on analysis below) – Depending on terms of arrangement, can be outside or within the scope of …
… All revenue is recognised evenly over the remaining term of the arrangement, once the liability has been …