banner_ad

BOT Project

This query is : Open 
Profile Image

Profile Image

(Querist)
04 January 2011 What is the account method for BOT project and also tell us about applicable AS, Guidelines for BOT Project.
Profile Image

Vivek Raju P

Profile Image

Vivek Raju P (Expert)
05 January 2011 Under IGAAP there will be no different treatment.
There is no change against normal method. The assets will be capitalised and depreciated as per normal accounting practices, Revenue there on will be recognised based on the criterion or agreement.

However as per IFRS - IFRIC 12 this falls under service concession agreemnet and will have to be treated as a financial asset or intangible asset as the grantee will not have any control over the infrastructure.

Other opinions welcome
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!


Similar Resolved Queries


loading


Unanswered Queries


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news



Answer Query



Quick Links



Browse by Category




Latest Job Openings

View all
Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details