IFRIC pubblica Draft Interpretations “Service Concession Arrangements”

4 marzo 2005

Ieri l’International Financial Reporting Interpretations Committee (IFRIC) ha pubblicato tre “Draft Interpretations”:

D12 – Determining the Accounting Model
D13 Service Concession Arrangements – the Financial Asset Model
D14 Service Concession Arrangements – the Intangible Asset Model.
I commenti dovranno pervenire entro il 3 maggio 2005.

Si allegano i documenti.

Documenti Allegati

D12 Service Concession Arrangements Determining the Accounting Model

D13 Service Concession Arrangements The Financial Asset Model

D14 Service Concession Arrangements The Intangible Asset Model