Request for Information, Concessionary Leases and Other Arrangements Similar to Leases
IPSASB
Jan 15, 2021 | Exposure Drafts and Consultation Papers
English
Comments due by: May 17, 2021
The International Public Sector Accounting Standards Board® (IPSASB®) has issued Request for Information, Concessionary Leases and Other Arrangements Similar to Leases.
The Request for Information will provide the IPSASB with further information on the issues that need to be considered in accounting for concessionary leases and other arrangements similar to leases that are quite common in the public sector. This will then allow the IPSASB to determine the nature and extent of the additional guidance required in phase two of the Leases project.
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Submitted Comment Letters
1. CPA Australia and CA ANZ
May 6, 2021
2. Competence Center IPSAS ETH domain (Staff ETH Board) (Switzerland)
May 7, 2021
3. HOTARAC
May 12, 2021
4. Accrual Accounting Center , Saudi Arabia (Saudi Arabia)
May 12, 2021
5. South African Accounting Standards Board
May 14, 2021
6. Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII
May 15, 2021
7. Australian Accounting Standards Board
May 16, 2021
8. Audit New Zealand, a Business Unit of the Controller and Auditor-General New Zealand (New Zealand)
May 17, 2021
9. The Japanese Institute of Certified Public Accountants (Japan)
May 18, 2021
10. Korea Institute of Public Finance (KIPF) (Korea, Republic of)
May 19, 2021
11. Botswana Institute of Chartered Accountants (Botswana)
May 20, 2021
12. Malaysian Institute of Accountants (MIA) (Malaysia)
May 21, 2021
13. Institute of Chartered Accountants of India (India)
May 22, 2021
14. CIPFA (United Kingdom)
May 23, 2021
15. Institute of Certified Public Accountants of Uganda (Uganda)
May 24, 2021
16. INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) (Ghana)
May 25, 2021
17. TAS & CAA (Zimbabwe)
May 26, 2021
18. Conselho Federal de Contabilidade (CFC)
May 27, 2021
19. Office of the Auditor General of Canada (Canada)
May 28, 2021
20. External Reporting Board (New Zealand)
May 29, 2021
21. The New Zealand Treasury
May 30, 2021
22. Inter-American Accounting Association
May 31, 2021
23. European Commission (Belgium)
June 1, 2021
24. Mexico
June 13, 2021
25. CNoCP
June 14, 2021
26. UN System Organizations
July 12, 2021
Related Resources
- Exposure Draft 75, Leases
- 2020 Handbook of International Public Sector Accounting Pronouncements
- 2016 Handbook of International Public Sector Accounting Pronouncements
- Exposure Draft (ED) 83, Reporting Sustainability Program Information
- IPSASB Call for Nominations 2024