Exposure Draft (ED) 84, Concessionary Leases and Right-of-Use Assets In-kind
Amendments to IPSAS 43 and IPSAS 23
IPSASB
Jan 17, 2023 | Exposure Drafts and Consultation Papers
English
Comments due by: May 17, 2023
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.
Amendments to IPSAS 43 and IPSAS 23
Feedback Statement
Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- Leases Project
- IPSAS 43, Leases
- Request for Information, Concessionary Leases and Other Arrangements Similar to Leases.
- e-International Standards
- Pathways to Accrual
- 2022 Handbook of International Public Sector Accounting Pronouncements
- 2016 Handbook of International Public Sector Accounting Pronouncements
