Request for Information, Concessionary Leases and Other Arrangements Similar to Leases

Jan 15, 2021 | Exposure Drafts and Consultation Papers

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

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

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


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