Service Concession Arrangements

IFRIC 12 Service Concession Arrangements Interpretation on Accounting for Service Concession Arrangements The International Financial Reporting Interpretations Committee (IFRIC) released this interpretation. This covers service concession arrangements that a...

Customer Loyalty Programs

IFRIC 13 Customer Loyalty Programs IFRIC 13 Customer Loyalty Programs The International Financial Reporting Interpretations Committee (IFRIC) issued an Interpretation, IFRIC 13 Customer Loyalty Programs to give guidance for how companies should perform the accounting...