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There are no specific disclosures required in ASC 853 for service concession arrangements. Reporting entities should look to other standards for relevant disclosures related to the arrangement. For example, reporting entities should provide the disclosures required by ASC 606 (refer to FSP 33.4) for the portion of a service concession arrangement accounted for under ASC 606. Similarly, the disclosures required by ASC 360 (refer to FSP 8.6) should be provided if the reporting entity has property, plant, and equipment not in the scope of ASC 853 (refer to RR 12.4).
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