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20 June 2005 — Consultation Response

FEE Comments on Interpretation of Service Concession Arrangements

FEE has submitted its views on the IFRIC Draft interpretations D12 Service Concessions Arrangements – Determining the Accounting Model, D13 Service Concessions Arrangements – The Financial Asset Model and D14 – Service concessions Arrangements – The Intangible Asset Model. FEE is concerned that the scope of the interpretation is both too narrow and too rules-based.

Related files:
Comment Letter