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

Amendments to IPSAS 43 and IPSAS 23
IPSASB
| Exposure Drafts and Consultation Papers
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Comments due by:

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. 
Amendments to IPSAS 43 and IPSAS 23
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Feedback Statement
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Submitted Comment Letters

  1.  (Botswana)
  2. CNoCP (118.61 KB)
     (France)
  3.  (Saudi Arabia)
  4.  (International)
  5.  (Switzerland)
  6. WFP (365 KB)
     (International)
  7. Commission on Audit (561.18 KB)
     (Philippines)
  8. IDW (184.13 KB)
     (Germany)
  9.  (Australia)
  10.  (India)
  11.  (Japan)
  12. FOCAL Mexico (392.19 KB)
     (Latin America & Caribbean)
  13. FOCAL Colombia (392.19 KB)
     (Latin America & Caribbean)
  14. FOCAL El Salvador (392.19 KB)
     (Latin America & Caribbean)
  15. FOCAL Venezuela (392.19 KB)
     (Latin America & Caribbean)
  16. FOCAL Guatemala (392.19 KB)
     (Latin America & Caribbean)
  17. FOCAL Ecuador (392.19 KB)
     (Latin America & Caribbean)
  18. FOCAL Honduras (392.19 KB)
     (Latin America & Caribbean)
  19. FOCAL Peru (392.19 KB)
     (Latin America & Caribbean)
  20.  (International)
  21.  (Brazil)
  22. PSASB (1.15 MB)
     (Kenya)
  23.  (New Zealand)
  24.  (Korea)
  25.  (New Zealand)
  26.  (Australia)
  27. The NZ Treasury (3.22 MB)
     (New Zealand)
  28.  (South Africa)
  29.  (Zimbabwe)
  30. David Hardidge (357.43 KB)
     (Australia)
  31. ICAEW (182.44 KB)
     (United Kingdom)
  32. United Nations (144.03 KB)
     (International)
  33.  (Malaysia)
  34. Audit New Zealand (250.77 KB)
     (New Zealand)
  35.  (Uganda)