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ASC 853 SERVICE CONCESSION ARRANGEMENTS

Flood, Joanne M.

ASC 853, Service Concession Arrangements, contains one subtopic: ASC 853‐10, Overall, which addresses the accounting for service concession arrangements between a public sector entity grantor and an operating entity where the operating entity operates the grantor's infrastructure. The operating entity also may provide the construction, upgrading, or maintenance services of the grantor's infrastructure. ASC 853 addresses a narrow issue and limits the scope of the guidance to arrangements in which the grantor is a public‐sector entity. Service concession arrangements in scope are accounted for in accordance with ASC 606 to recognize revenue on construction, upgrade, or operation services. The grantor is the customer for ASC 853 service concession arrangements.

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ASC 853 SERVICE CONCESSION ARRANGEMENTS

Flood, Joanne M.

ASC 853, Service Concession Arrangements, contains one subtopic: ASC 853‐10, Overall, which addresses the accounting for service concession arrangements between a public sector entity grantor and an operating entity where the operating entity operates the grantor's infrastructure. The operating entity also may provide the construction, upgrading, or maintenance services of the grantor's infrastructure. ASC 853 addresses a narrow issue and limits the scope of the guidance to arrangements in which the grantor is a public‐sector entity. Service concession arrangements in scope are accounted for in accordance with ASC 606 to recognize revenue on construction, upgrade, or operation services. The grantor is the customer for ASC 853 service concession arrangements.

ASC 853 SERVICE CONCESSION ARRANGEMENTS

Flood, Joanne M.

ASC 853, Service Concession Arrangements, contains one subtopic: ASC 853‐10, Overall, which addresses the accounting for service concession arrangements between a public sector entity grantor and an operating entity where the operating entity operates the grantor's infrastructure. The operating entity also may provide the construction, upgrading, or maintenance services of the grantor's infrastructure. ASC 853 addresses a narrow issue and limits the scope of the guidance to arrangements in which the grantor is a public‐sector entity. Service concession arrangements in scope are accounted for in accordance with ASC 606 to recognize revenue on construction, upgrade, or operation services. The grantor is the customer for ASC 853 service concession arrangements.

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Title:

ASC 853 SERVICE CONCESSION ARRANGEMENTS

Contributors:

Flood, Joanne M. (author)

Published in:

Wiley GAAP 2021 ; 1183-1184

Publication date:

2021-03-09

Size:

2 pages

ISBN:

9781119736172 , 9781119736202

DOI:

https://doi.org/10.1002/9781119736202.ch61

Type of media:

Article/Chapter (Book)

Type of material:

Electronic Resource

Language:

English

Keywords:

public sector entity grantor , service concession arrangements , public‐sector entity , operating entity , ASC 853

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