Analysis of Transurban Holdings Ltd Report 2022

Running head: ANALYSIS OF TRANSURBAN HOLDINGS LTD.
ANALYSIS OF TRANSURBAN HOLDINGS LTD.
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ANALYSIS OF TRANSURBAN HOLDINGS LTD.1
Executive Summary
In this report the analysis of the annual report of Transrurban Holdings Ltd, are made. The
accounting policies that are adopted by the company for maintain the revenue of the company.
The company uses the fixed asset model for maintain the revenue coming from the service of
Toll Roads.

ANALYSIS OF TRANSURBAN HOLDINGS LTD.2
Accounting Policies related to Toll Road Concession
Transurban Holdings Ltd. is engaged in the operations of the toll road that is situated in
Australia. Transurban Holdings Ltd. adopted accounting policies in accordance with Australian
Accounting Standards. Transurban has the right to the toll concession assets during the
concession period. As per the analysis of the annual report of Transurban, it can be identified that
extension for the concession has been granted (Griffin & Wright, 2015). The concession has
been granted for many concessions due road development project and the improvement of the
road development project. After the concession period, all assets are returned to the respective
Government.
Transurban Holdings Ltd. usually uses the accounting policies to maintain the quality of
Toll Roads. The toll roads which are created by the company are to be considered as the asset
and it also taken as a part for future income. These incomes are mainly highlighted in the cash
flow of the company. The service concessions that are received from the toll roads are to be
considered as the revenue for the company (Masztalerz, 2016). The company usually maintains
the high quality of toll roads that helps the company to maintain the revenue of the company.
After analysis of the cannula report of the company, it can be identified that the company’s main
source of income is from the Toll roads. Trusurban Holdings Ltd. usually follows the principles
that are mentioned in AASB 15 for the accounting of the revenue received. The company takes
the service of the toll road as the performance compulsions and also the revenue for the business.
As the company priories AASB 15 standards more for calculating and recording of the revenue,
they have the option of choosing either asset model of intangible or fixed. The selection of the
model are basically depends on the management of the company.