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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).

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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