Epstein File EFTA01366559: Construction and Arrangement (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01366559: Construction and Arrangement (DS10)

Financial RecordDate unavailableEFTA013665591 keyword hits

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This document contains financial or accounting excerpts related to four operating projects requiring elimination, discussing revenue reversals recognized under IFRS (International Financial Reporting Standards) in connection with construction phases and service concession arrangements. The excerpts address accounting treatment of construction-phase revenues.

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🔑 Evidence Keywords

construction arrangement

📋 Key Excerpts2

PersonKeyword

Excerpt 1

the four operating projects that require elimination (i) Revenue Represents the reversal of the revenue recognized under IFRS in connection with the **construction**

Excerpt 2

elimination (i) Revenue Represents the reversal of the revenue recognized under IFRS in connection with the construction phase of service concession **arrangement**