PBE FRS 45 Service Concession Arrangements: Operator

  • Not-for-profit
  • Public Sector

Prescribes the accounting for service concession arrangements by the operator.

  • PBE FRS 45 – This version is effective for reporting periods beginning on or after 1 Jan 2017

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2017 (excludes PBE IFRS 9)

Previous Versions

  • PBE FRS 45 – This version is effective for reporting periods beginning on or after 1 Jan 2016

    Date of issue: Sep 2014 Date compiled to: 31 Dec 2015