IFRIC 12 - Accounting for Concession Contracts (ICPC 01 and OCPC 05)

CFC SCORE: AUD 4, CMN 4, SUSEP 4, ProGP 4, Expert 4, PREVIC 4, ProRT 4

Program:

  • Overview.
  • Characteristics of public service concessions
  • Summary of changes introduced by ICPC 01 (IFRIC 12) and guidance contained in OCPC 05
  • Scope and definitions
  • Recognition and measurement of the contract by the concessionaire
  • Construction or improvement services
  • Margin over construction cost
  • Consideration given by the grantor to the concessionaire
  • operating services
  • Contractual obligations to recover the infrastructure at a specific level of operability
  • Items provided to the concessionaire by the grantor
  • Borrowing costs incurred by the concessionaire
  • Exemplary models and accounting
  • Practical examples through published financial statements

Target audience: Controllership, accounting and finance professionals, including accountants, auditors, analysts, consultants and other interested parties.

DISCOVER OUR SERVICES

Consult

OUR OFFICES

Consult

ABOUT US

Visit

REQUEST YOUR PROPOSAL

Visit

TATICCA is a firm that provides external and internal auditing, tax, business consulting and advisory services, corporate finance, training, technology, expertise and investigations, sustainability, risk mapping, accounting and related services. TATICCA is a member firm of ALLINIAL GLOBAL, a global alliance of independent auditing, accounting and consulting entities.

TATICCA Auditores e Consultores Ltda. © 2024 - All rights reserved

Privacy Policy