Exposure Draft 75, Leases

IPSASB
Jan 15, 2021 | Exposure Drafts and Consultation Papers
English

Comments due by: May 17, 2021

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

1. CNoCP (France)
April 13, 2021

2. Auckland Council (New Zealand)
April 14, 2021

3. Institute of Chartered Accountants of Jamaica (Jamaica)
April 15, 2021

4. Office of the Auditor-General (New Zealand)
April 16, 2021

5. CPA Australia and CA ANZ
April 17, 2021

6. Competence Center IPSAS ETH domain (Staff ETH Board) (Switzerland)
April 18, 2021

7. Accountancy Europe
April 19, 2021

8. Accrual Accounting Center , Saudi Arabia (Saudi Arabia)
April 20, 2021

9. South African Accounting Standards Board
April 21, 2021

10. Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII
April 22, 2021

11. The Malaysian Institute of Certified Public Accountants (MICPA) (Malaysia)
April 23, 2021

12. The Japanese Institute of Certified Public Accountants (Japan)
April 24, 2021

13. Korea Institute of Public Finance (KIPF) (Korea, Republic of)
April 25, 2021

14. Controller General of Accounts of India (India)
April 26, 2021

15. Botswana Institute of Chartered Accountants (Botswana)
April 27, 2021

16. Malaysian Institute of Accountants (MIA) (Malaysia)
April 28, 2021

17. NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS - TANZANIA
April 29, 2021

18. Institute of Chartered Accountants of India (India)
April 30, 2021

19. CIPFA
May 1, 2021

20. ACCA & PAFA
May 2, 2021

21. Swiss Public Sector Financial Reporting Advisory Committee (Switzerland)
May 3, 2021

22. INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) (Ghana)
May 4, 2021

23. General Directorate of Public Finances - France
May 5, 2021

24. The Institute of Chartered Accountants of Nigeria
May 6, 2021

25. International Consortium on Government Financial Management (ICGFM)
May 7, 2021

26. TAS & CAA (Zimbabwe)
May 7, 2021

27. Conselho Federal de Contabilidade (CFC) (Brazil)
May 8, 2021

28. The New Zealand Treasury
May 9, 2021

29. External Reporting Board (New Zealand)
May 10, 2021

30. United Nations Office for Project Services (UNOPS) (Denmark)
May 11, 2021

31. David Hardidge
May 12, 2021

32. Ernst & Young
May 13, 2021

33. Deloitte
May 14, 2021

34. Kalar Consulting Ltd (United Kingdom)
May 15, 2021

35. Ecuador
May 16, 2021

36. Dominican Republic
May 17, 2021

37. Chile
May 18, 2021

38. El Salvador
May 19, 2021

39. Guatemala
May 20, 2021

40. Peru
May 21, 2021

41. Honduras
May 22, 2021

42. Paraguay
May 23, 2021

43. Uruguay
May 24, 2021

44. Panama
May 25, 2021

45. Mexico
May 26, 2021

46. Public Accountants and Auditors Board (PAAB)
May 27, 2021

47. European Commission (Belgium)
May 28, 2021

48. PUBLIC SECTOR ACCOUNTING STANDARDS BOARD KENYA (Kenya)
May 29, 2021

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