26 paragraphs found in INT 12
… The terms of the arrangement allow the operator to collect tolls …
… residual interest in the infrastructure at the end of the term of the arrangement. It also decided to specify the …
… cash flow stream. The operator typically relies on the terms of the service arrangement contract to determine the risks to its cash flow stream. The operator’s …
… residual interest in the infrastructure at the end of the term of the arrangement. …
… views expressed by some respondents that the contractual terms of certain service arrangements would be regarded as …
… assets as a result. The operator’s asset is a variable term licence, which would be classified as an intangible …
… residual interest in the infrastructure at the end of the term of the arrangement. …
… service on behalf of the grantor in accordance with the terms specified in the contract. …
… as) the performance obligations are satisfied. Under the terms of the arrangement the operator is obliged to …
… given by the grantor to the operator shall be determined by reference to the contract terms and, when it exists, relevant contract law. The nature of the consideration determines the subsequent accounting as described in …