Exposure Draft 75, Leases
IPSASB
| Exposure Drafts and Consultation Papers
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The International Public Sector Accounting Standards Board® (IPSASB®) has issued Exposure Draft 75, Leases.
ED 75 proposes an IFRS 16, Leases aligned model for lease accounting in the public sector.
For lessees, as with the IPSASB’s previous proposals in ED 64, ED 75 proposes a right-of-use model that will replace the risks and rewards incidental to ownership model in International Public Sector Accounting Standard® (IPSAS®) 13, Leases. For lessors, ED 75 proposes to substantially carry forward the risks and rewards incidental to ownership model in IPSAS 13 in response to ED 64 comments and practical IFRS 16 implementation experience.
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Submitted Comment Letters
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CNoCP (223.05 KB)(France)
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Auckland Council (171.23 KB)(New Zealand)
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Institute of Chartered Accountants of Jamaica (144.53 KB)(Jamaica)
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Office of the Auditor-General (238.34 KB)(New Zealand)
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CPA Australia and CA ANZ (223.87 KB)()
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Competence Center IPSAS ETH domain (Staff ETH Board) (388.12 KB)(Switzerland)
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Accountancy Europe (64.33 KB)()
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Accrual Accounting Center , Saudi Arabia (171.31 KB)(Saudi Arabia)
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South African Accounting Standards Board (198.35 KB)()
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Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII (232.52 KB)()
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The Malaysian Institute of Certified Public Accountants (MICPA) (384.37 KB)(Malaysia)
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The Japanese Institute of Certified Public Accountants (299.11 KB)(Japan)
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Korea Institute of Public Finance (KIPF) (194.71 KB)(Korea)
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Controller General of Accounts of India (66.78 KB)(India)
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Botswana Institute of Chartered Accountants (618.54 KB)(Botswana)
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Malaysian Institute of Accountants (MIA) (311.65 KB)(Malaysia)
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NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS - TANZANIA (643.55 KB)()
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Institute of Chartered Accountants of India (266.66 KB)(India)
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CIPFA (165.54 KB)()
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ACCA & PAFA (183.21 KB)()
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Swiss Public Sector Financial Reporting Advisory Committee (322.54 KB)(Switzerland)
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INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) (342.63 KB)(Ghana)
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General Directorate of Public Finances - France (367.71 KB)()
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The Institute of Chartered Accountants of Nigeria (345.47 KB)()
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International Consortium on Government Financial Management (ICGFM) (214.97 KB)()
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TAS & CAA (211.97 KB)(Zimbabwe)
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Conselho Federal de Contabilidade (CFC) (379.98 KB)(Brazil)
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The New Zealand Treasury (2.04 MB)()
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External Reporting Board (344.04 KB)(New Zealand)
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United Nations Office for Project Services (UNOPS) (183.77 KB)(Denmark)
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David Hardidge (382.84 KB)()
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Ernst & Young (208.44 KB)()
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Deloitte (125.13 KB)()
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Kalar Consulting Ltd (432.5 KB)(United Kingdom)
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Ecuador (1.9 MB)()
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Dominican Republic (1.9 MB)()
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Chile (1.9 MB)()
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El Salvador (1.9 MB)()
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Guatemala (1.9 MB)()
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Peru (1.9 MB)()
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Honduras (1.9 MB)()
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Paraguay (1.9 MB)()
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Uruguay (1.9 MB)()
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Panama (1.9 MB)()
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Mexico (1.9 MB)()
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Public Accountants and Auditors Board (PAAB) (207.95 KB)()
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European Commission (502.34 KB)(Belgium)
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PUBLIC SECTOR ACCOUNTING STANDARDS BOARD KENYA (905.46 KB)(Kenya)