Epstein File EFTA01367081: Arrangement (DS10)

Epstein Index›Documents›EFTA01367081

💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01367081: Arrangement (DS10)

General DocumentDate unavailableEFTA013670811 keyword hits

0

views

0

shares

0

reactions

0

persons

1

keywords

3

excerpts

This document is a technical accounting update (DS10) specifying how operating entities should account for service concession arrangements under accounting standards. The excerpt discusses lease accounting treatment, infrastructure recognition, and references to relevant accounting topics, with no connection to the Epstein case evident.

👤 Named in This Document

No named persons linked yet

🔑 Evidence Keywords

arrangement

📋 Key Excerpts3

PersonKeyword

Excerpt 1

The objective of this Update is to specify that an operating entity should not account for a service concession **arrangement** within the scope of this Update

Excerpt 2

lease in accordance with Topic 840, Leases, rather, it should refer to other Topics as applicable to account for various aspects of a service concession **arrangement**

Excerpt 3

The amendments also specify that the infrastructure used in a service concession **arrangement** should not be recognized as property, plant, and equipment