Skip to main content

Accounting and Financial Reporting for Service Concession Arrangements

Consultation Paper
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:

This consultation paper explores accounting and financial reporting issues related to service concession arrangements from the perspective of the grantor (typically a public sector entity). It provides proposals to be considered by the IPSASB in the development of any authoritative international public sector requirements for accounting and financial reporting of service concession arrangements.

Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.

00288 (PDF | 726.68 KB)

Submitted Comment Letters

  1.  (Cyprus)
  2.  (United Kingdom)
  3.  (United Kingdom)
  4.  (United States of America)
  5.  (France)
  6.  ()
  7.  (Canada)
  8.  (Canada)
  9.  (France)
  10.  (United Kingdom)
  11.  (United Kingdom)
  12.  (Australia)
  13.  (France)
  14.  (Belgium)
  15.  (United Kingdom)
  16.  (Switzerland)
  17.  ()
  18.  (United Kingdom)
  19.  ()
  20.  (France)
  21.  (Japan)
  22.  (South Africa)
  23.  (Canada)
  24.  ()
  25.  (Netherlands)
  26.  (New Zealand)
  27.  ()
  28.  (Canada)
  29.  (United States of America)
  30.  (Canada)
  31.  (Australia)
  32.  (Canada)
  33.  (United Kingdom)