Service concession arrangements

^{Filed under: Broad Transactions, Industry, Revenue}

KPMG’s webcast on service concession arrangements. KPMG professionals discuss the operator’s accounting for an arrangement in the scope of ASC 853.

Applicability

• All operators in a service concession arrangement

Contents

• The scope of ASC 853
• Identifying the customer in a service concession arrangement
• The accounting model that applies to the operator