PFI and leasing
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The following guidance is intended to help with the implementation of IAS 17 on the move to IFRS:
The following guidance is produced to assist departments and others who are within the scope of the iFReM with the application of the estimation technique in situations where the Unitary Payment in a service concession arrangement is not separable. Section 6.2.41 of the iFReM requires the grantor to separate out the service, interest and infrastructure elements.
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