PBE FRS 45

Service Concession Arrangements: Operator

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 2019 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2019 (excludes PBE IFRS 9)

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

    Date of issue: Sept 2014

    Date compiled to: Jan 2017 (excludes PBE IFRS 9)

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

    Date of issue: Sept 2014

    Date compiled to: Dec 2015

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  • PBE FRS 45 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013

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Standards