Exposure Draft (ED) 84, Concessionary Leases and Right-of-Use Assets In-kind

Amendments to IPSAS 43 and IPSAS 23

Jan 17, 2023 | Exposure Drafts and Consultation Papers

Comments due by: May 17, 2023

Submit comment

The International Public Sector Accounting Standards Board (IPSASB) has released Exposure Draft (ED) 84, Concessionary Leases and Right-of-Use Assets In-kind (Amendments to IPSAS 43 and IPSAS 23).

ED 84 is part of phase two of the IPSASB’s Leases project. It proposes amendments to IPSAS 43, Leases on accounting for concessionary leases, as well as new guidance on right-of-use assets in-kind and consequential amendments to IPSAS 23, Revenue from Non-Exchange Transactions (Taxes and Transfers).

Feedback received to the IPSASB’s Request for Information (RFI), Concessionary Leases and Other Arrangements Similar to Leases helped shape ED 84 and is summarized in a Feedback Statement published alongside the new ED.

ED 84 is open for public comment until May 17, 2023. Comments must be submitted in English. 


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