Exposure Draft 64, Leases

Jan 31, 2018 | Exposure Drafts and Consultation Papers

Comments due by: Jun 30, 2018

The International Public Sector Accounting Standards Board (IPSASB) has issued Exposure Draft 64, Leases.

The Exposure Draft proposes a single right-of-use model for lease accounting that will replace the risks and rewards incidental to ownership model in IPSAS 13, Leases

For lessees, ED 64 proposes accounting requirements that are converged with IFRS 16, Leases issued by the International Accounting Standards Board. For lessors, ED 64 proposes a right-of-use model specifically designed for public sector financial reporting.

ED 64 also proposes new public sector specific accounting requirements for leases at below market terms (also known as "concessionary leases") for both lessors and lessees.


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Submitted Comment Letters

1. Alvaro Fonseca Vivas
January 31, 2018

2. The Institute of Certified Public Accountants in Ireland  (Ireland)
April 2, 2018

3. The Institute Of Chartered Accountants (Ghana)  (Ghana)
April 3, 2018

4. Auckland Council
April 18, 2018

5. International Consortium on Government Financial Management (ICGFM)
May 2, 2018

May 15, 2018

7. Ichabod's Industries Ltd  (United Kingdom)
June 25, 2018

8. Swiss Public Sector Financial Reporting Advisory Comittee  (Switzerland)
June 25, 2018

9. Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII
June 25, 2018

10. CPA Australia
June 26, 2018

11. The Japanese Institute of Certified Public Accountants  (Japan)
June 27, 2018

12. Public Sector Accounting Standards Board Kenya  (Kenya)
June 28, 2018

13. Office of the Auditor-General, New Zealand  (New Zealand)
June 28, 2018

14. Treasury Board Secretariat Canada  (Canada)
June 28, 2018

15. Pan African Federation of Accountants
June 28, 2018

16. ACCA and CA ANZ
June 28, 2018

17. The Treasury  (New Zealand)
June 28, 2018

18. Wellington City Council
June 28, 2018

19. Korea Institute of Public Finance  (Korea, Republic of)
June 29, 2018

20. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW)  (Germany)
June 29, 2018

21. Association of National Accountants of Nigeria - ANAN  (Nigeria)
June 29, 2018

22. CIPFA  (United Kingdom)
June 29, 2018

23. The Institute of Chartered Accountants of India  (India)
June 29, 2018

24. PwC
June 29, 2018

25. Accounting Standards Board  (South Africa)
June 30, 2018

26. National Board Of Accountants And Auditors  (Tanzania, United Republic of)
June 30, 2018

27. New Zealand Accounting Standards Board  (New Zealand)
July 1, 2018

28. ICAEW  (United Kingdom)
July 2, 2018

29. Australasian Council of Auditors-General (ACAG)
July 2, 2018

30. Malaysian Institute of Accountants
July 3, 2018

31. David Hardidge
July 3, 2018

32. Ernst and Young GmbH
July 4, 2018

33. European Commission
July 4, 2018

34. Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC)  (Australia)
July 6, 2018

35. Kalar Consulting Ltd  (United Kingdom)
July 6, 2018

36. Government of the Province of British Columbia  (Canada)
July 12, 2018

37. Public Sector Accounting Board  (Canada)
July 13, 2018

38. Conselho Federal de Contabilidade (CFC)  (Brazil)
July 19, 2018

39. DGFiP  (France)
July 23, 2018


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