42 paragraphs found in AASB 1059
… of the service concession asset may change during the term of the service concession arrangement. The change in … control of the asset may arise from changes in the terms of the service concession contract, or changes in …
… as possible: , (a) It is assumed in Examples 6–7 that the term of the service concession arrangement is only ten years … annual receipts are constant over that period. In practice, terms may be much longer and annual revenues may increase … land under roads; and (c) Example 8 presents only relevant terms of the arrangement that illustrate the requirements …
… powers do not constitute control. In this Standard, the term ‘regulate’ is intended to be applied only in the context of the terms and conditions of the service concession arrangement. … For example, a regulator of rail services may determine rates that apply to the rail industry as a whole. …
… Appendix A also defines a contract. The term ‘agreement’ in the definition of a ‘contract’ …
… concession asset is provided to the operator over the term of the service concession arrangement. Paragraph B51 … significantly reduces or eliminates the grantor’s predetermined series of payments to the operator, the liability … would still be reduced (and revenue recognised) over the term of the arrangement as access is provided to the …
… vary by sector and by jurisdiction. Furthermore, the terms of the arrangement may also depend on the specific …
… concession asset is expected to be provided evenly over the term of the service concession arrangement from the point at …
… 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 . …