Service Concession Arrangements Analysis

Nowadays, governments of some countries would arrange contractual service arrangements, for instance “build-operate-transfer”, “rehabilitate-operate-transfer” and “public-to-private”, with different companies in the development, financing, operation and maintenance of infrastructure for public services such as sewage treatment facilities and energy supply facilities. In accordance with IFRIC 12 and US GAAP ASC 853 Service Concession Arrangements, companies are required to recognize and measure the rights and obligations arising from the service concession arrangements.

With our exposure on different service concession arrangements and professional finance, accounting and property knowledge, we are capable to assisting management to perform proper valuations on the fair values of financial assets and intangible assets recognized from these arrangements.