Epstein File EFTA01366794: Arrangement (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01366794: Arrangement (DS10)

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A technical document discussing accounting principles related to service concession arrangements. The text focuses on how operating entities should recognize and account for concession arrangements under specific financial guidelines.

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🔑 Evidence Keywords

arrangement

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PersonKeyword

Excerpt 1

The amendment applies to an operating entity of a service concession **arrangement** entered into with a public-sector entity grantor when the **arrangement**

Excerpt 2

concession **arrangement** be recognized as property, plant and equipment by the operating entity.

Excerpt 3

Instead, the operating entity should refer to other guidance to account for the **arrangement**.