CFC SCORE: AUD 4, CMN 4, SUSEP 4, ProGP 4, Expert 4, PREVIC 4, ProRT 4
Program:
- Overview.
- Characteristics of public service concessions
- Summary of changes introduced by ICPC 01 (IFRIC 12) and guidance contained in OCPC 05
- Scope and definitions
- Recognition and measurement of the contract by the concessionaire
- Construction or improvement services
- Margin over construction cost
- Consideration given by the grantor to the concessionaire
- operating services
- Contractual obligations to recover the infrastructure at a specific level of operability
- Items provided to the concessionaire by the grantor
- Borrowing costs incurred by the concessionaire
- Exemplary models and accounting
- Practical examples through published financial statements
Target audience: Controllership, accounting and finance professionals, including accountants, auditors, analysts, consultants and other interested parties.
INSTITUTIONAL PRESENTATION
TATICCA - ALLINAL GLOBAL
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