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IFRIC 12 Service Concession Arrangements

In: Sovereign Risk and Public-Private Partnership During the Euro Crisis

Author

Listed:
  • Maura Campra

    (University of Eastern Piedmont)

  • Gianluca Oricchio

    (Bio-Medico University)

  • Eugenio Mario Braja

    (University of Eastern Piedmont)

  • Paolo Esposito

    (University of Eastern Piedmont)

Abstract

IFRIC Interpretation 12 provides guidance on the accounting methods to be adopted by operators of infrastructure to deliver public services, or services operated as a concession. In Italy, these arrangements are referred to as public service concession agreements, which is the procedure through which the authority, or the administration (the grantor) entrusts an individual or an organization (the operator) with the task of setting up and managing a public service under its control. At the end of the service concession period any works constructed by the operator become the property of the grantor.

Suggested Citation

  • Maura Campra & Gianluca Oricchio & Eugenio Mario Braja & Paolo Esposito, 2014. "IFRIC 12 Service Concession Arrangements," Palgrave Macmillan Books, in: Sovereign Risk and Public-Private Partnership During the Euro Crisis, chapter 4, pages 54-85, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-39081-3_4
    DOI: 10.1057/9781137390813_4
    as

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