Exposure Draft (ED) 84, Concessionary Leases and Right-of-Use Assets In-kind
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.
Due to technical issues, submission confirmation emails are not working properly at this time. If you wish to confirm that your comment letter has been received, please email ipsasbcommunications@ipsasb.org.
Submitted Comment Letters
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Botswana Accountancy Oversight Authority (142.25 KB)(Botswana)
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CNoCP (118.61 KB)(France)
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Accrual Accounting Center - Ministry of Finance, Saudi Arabia (217.26 KB)(Saudi Arabia)
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Task Force IRSPM PSAAG, CIGAR Network, EGPA PSG XII (183.83 KB)(International)
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Swiss Public Sector Financial Reporting Advisory Committee (198.94 KB)(Switzerland)
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WFP (365 KB)(International)
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Commission on Audit (561.18 KB)(Philippines)
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IDW (184.13 KB)(Germany)
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Australasian Council of Auditors-General (265.25 KB)(Australia)
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Institute of Chartered Accountants of India (441.37 KB)(India)
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The Japanese Institute of Certified Public Accountants (331.54 KB)(Japan)
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FOCAL Mexico (392.19 KB)(Latin America & Caribbean)
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FOCAL Colombia (392.19 KB)(Latin America & Caribbean)
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FOCAL El Salvador (392.19 KB)(Latin America & Caribbean)
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FOCAL Venezuela (392.19 KB)(Latin America & Caribbean)
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FOCAL Guatemala (392.19 KB)(Latin America & Caribbean)
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FOCAL Ecuador (392.19 KB)(Latin America & Caribbean)
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FOCAL Honduras (392.19 KB)(Latin America & Caribbean)
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FOCAL Peru (392.19 KB)(Latin America & Caribbean)
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EY - Ernst & Young (189 KB)(International)
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Conselho Federal de Contabilidade (187.27 KB)(Brazil)
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PSASB (1.15 MB)(Kenya)
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Chartered Accountants Australia and New Zealand, CPA Australia (161.56 KB)(New Zealand)
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Korea Institute of Public Finance (GAFSC) (162.49 KB)(Korea)
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External Reporting Board (509.66 KB)(New Zealand)
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HoTARAC - Heads of Treasuries Accounting and Reporting Committee (1.13 MB)(Australia)
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The NZ Treasury (3.22 MB)(New Zealand)
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Secretariat of the Accounting Standards Board: South Africa (244.9 KB)(South Africa)
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Public Accountants and Auditors Board Zimbabwe (340.28 KB)(Zimbabwe)
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David Hardidge (357.43 KB)(Australia)
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ICAEW (182.44 KB)(United Kingdom)
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United Nations (144.03 KB)(International)
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Malaysian Institute of Accountants (MIA) (201.77 KB)(Malaysia)
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Audit New Zealand (250.77 KB)(New Zealand)
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Institute of Certified Public Accountants of Uganda (147.92 KB)(Uganda)