Skip to main content

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

Amendments to IPSAS 47 and IPSAS 48
IPSASB
| Exposure Drafts and Consultation Papers
English
All available Translation:
Comments due by:

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 88 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.

Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

  1.  (New Zealand)
  2.  (Philippines)
  3.  (Australia)
  4.  (Botswana)
  5.  (Brazil)
  6.  (Ecuador)
  7.  (El Salvador)
  8.  (Guatemala)
  9.  (Mexico)
  10.  (República de Venezuela)
  11.  (Colombia)
  12.  (Saudi Arabia)
  13.  (Zimbabwe)
  14.  (Ecuador)
  15.  (Africa)
  16.  (Switzerland)
  17.  (South Africa)
  18.  (Uganda)
  19.  (Malaysia)
  20.  (Australia)
  21.  (Zimbabwe)
  22.  (Latin America & Caribbean)
  23.  (Kenya)
  24.  (United Kingdom)
  25. ETY (222.57 KB)
     (Burkina Faso)
  26.  (Burkina Faso)
  27.  (India)
  28.  (International)