Accounting

Strengthen your understanding of accounting standards, financial reporting, and compliance frameworks essential for accurate modeling.

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Tutorials

Fixed Asset vs. IFRIC 12 – A Practical Accounting Comparison

AccountingFinancial Modeling

6 min

Advanced

Fixed Asset vs. IFRIC 12 – A Practical Accounting Comparison

Compare the accounting treatment of service concession arrangements under IFRIC 12 (intangible and financial asset models) versus traditional IAS 16 fixed assets.