Accounting and Financial Reporting for Service Concession Arrangements

Consultation Paper

IPSASB
Mar 09, 2008 | Exposure Drafts and Consultation Papers
English

Comments due by: Jul 31, 2008

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 © 2022 The International Federation of Accountants (IFAC). All rights reserved.

(PDF | 727K)

Submitted Comment Letters

1. 01 - The Institute of Certified Public Accountants of Cyprus  (Cyprus)
August 14, 2008

2. 02 - Australian Accounting Standards Board  (Australia)
August 14, 2008

3. 03 - Canadian Institute of Chartered Accountants  (Canada)
August 14, 2008

4. 04 - French Ministry for the Budget  (France)
August 14, 2008

5. 06 - Swiss Federal Office of Finance  (Switzerland)
August 14, 2008

6. 07 - Dr. Joseph S. Maresca
August 14, 2008

7. 08 - France General Directorate of Public Finance  (France)
August 14, 2008

8. 09 - France Directorate of Hospitals  (France)
August 14, 2008

9. 10 - Institute of Chartered Accountants of Scotland  (UK)
August 14, 2008

10. 11 - Cour des Comptes  (France)
August 14, 2008

11. 12 - Federation des Experts Comptables Europeens
August 14, 2008

12. 13 - Association of International Accountants
August 14, 2008

13. 14 - International Money Fund
August 14, 2008

14. 15 - City of Calgary  (Canada)
August 14, 2008

15. 16 - UK National Audit Office  (UK)
August 14, 2008

16. 17 - The Japanese Institute of Certified Public Accountants  (Japan)
August 14, 2008

17. 18 - Chartered Institute of Public Finance and Accountancy  (UK)
August 14, 2008

18. 19 - Dexia Bank Belgium  (Belgium)
August 14, 2008

19. 20 - The Netherlands Court of Audit  (Netherlands)
August 14, 2008

20. 21 - The Canadian Council for Public-Private Partnerships  (Canada)
August 14, 2008

21. 22 - Association of Chartered Certified Accountants  (UK)
August 14, 2008

22. 23 - Florida Institute of Certified Public Accountants  (USA)
August 14, 2008

23. 24 - University of Aberdeen Business School  (UK)
August 14, 2008

24. 25 - South Africa Accounting Standards Board  (South Africa)
August 14, 2008

25. 26 - Governmental Accounting Standards Board  (USA)
August 14, 2008

26. 27 - Wales Audit Office  (UK)
August 14, 2008

27. 28 - New Zealand Controller and Auditor-General  (New Zealand)
August 14, 2008

28. 29 - Auditor General of British Columbia  (Canada)
August 14, 2008

29. 30 - Australasian Council Of Auditors-General
August 14, 2008

30. 31 - Provincial Comptroller of Saskatchewan  (Canada)
August 14, 2008

31. 05 - Heads of Treasuries Accounting and Reporting Advisory Committee  (Australia)
August 19, 2008

32. 32 - Financial Reporting Advisory Board  (UK)
September 12, 2008

33. Contrôleur des finances, Gouvernement du Québec  (Canada)
September 12, 2008

 

Related Resources

 
 

Get the latest updates delivered to your inbox

Subscribe now

 
 

Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies

 

Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

Agree