- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
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The objective of this Update is to specify that an operating entity should not account for a service concession arrangement within the scope of this Update as a lease in accordance with Topic 840, Leases. Service concession arrangements may become more prevalent in the United States as public-sector entities seek alternative ways to provide public services on a more efficient and cost-effective basis.