Use of discounting and tax effect It is estimated that the settlement of an environmental provision will give rise to…
Greencore Group plc (2010) Group Statement of Accounting Policies year ended 24 September 2010 [extract] Government Grants Government grants for…
Effect on future profits of choosing a real or nominal discount rate A provision is required to be set up…
AB InBev NV (2010) 3. Summary of significant accounting policies [extract] (X) Income recognition [extract] Government grants A government grant…
Effect on future profits of choosing a risk-free or risk-adjusted rate A company is required to make a provision for…
Danisco A/S (2010) Note 38 – Accounting policies [extract] Government grants Government grants, which are disclosed in a note, include…
Accounting for the effect of changes in the discount rate A provision is required to be set up for an…
GDF SUEZ SA (2010) Notes to the Consolidated Financial Statements [extract] Note 22 Service concession arrangements [extract] The Group manages…
The Financial Asset Model – recording the construction asset Table 1 Concession terms The terms of the arrangement require an…
The Intangible Asset Model – recording the construction asset Arrangement terms The terms of a service arrangement require an operator…