Public Benefit Entity Financial Reporting Standard 45

Service Concession Arrangements: Operator


View this Standard in the Standards Navigator

Prescribes the accounting for service concession arrangements by the operator.

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • PBE FRS 45 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2021

    Download

Previous version

  • PBE FRS 45 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2020 (excludes PBE IFRS 9 and PBE IPSAS 41)

    Download
Standards and guidance