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Exposure Draft (ED) 88, Arrangements Conveying Rights over Assets

IPSASB
| Exposure Drafts and Consultation Papers
English
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Exposure Draft (ED) 88, Arrangements Conveying Rights over Assets proposes amendments to IPSAS 47 and IPSAS 48.

The proposed amendments to IPSAS 47, Revenue are consistent with the strongly supported principles exposed in ED 84, Concessionary Leases and Right-of-Use Assets In-kind (Amendments to IPSAS 43 and IPSAS 23), published in January 2023. Additionally, ED 88 proposes illustrative examples to accompany IPSAS 47 and IPSAS 48, Transfer Expenses on other types of arrangements conveying rights over assets that are common in the public sector.

ED 84 is open for public comment until May 31, 2024. Comments must be submitted in English.

Feedback to both ED 88 and ED 84 will inform the final pronouncement related to other lease-type arrangements.

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