Staff Questions and Answers on IPSAS 32

The "Grant of a Right to the Operator Model" in IPSAS 32, Service Concession Arrrangement: Grantor

IPSASB
Feb 25, 2016 | Guidance & Support Tools
5 Pages
English

 
The "Grant of a Right to the Operator Model" in IPSAS 32, Service Concession Arrrangement: Grantor

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The objective of this Staff Questions and Answers document is to summarize the accounting requirements for assets and liabilities under the grant of right to the operator model in IPSAS 32, Service Concession Arrangements: Grantor

An accompanying audio podcast produced by the IPSASB is also available. 

 

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