A PPT on IFRIC 12

2. Government or other
public sector body
(Grantor)
with
Private Operator
Agreement to Develop,
upgrade, operate &
maintain the Grantor's
infrastructure like energy
distribution networks
Grantor controls or
regulates what services the
operator must provide, to
whom and at what price

6. Operator
recognizes
and measures
revenue in
accordance
with
Ind
AS 18
Ind AS
11