The "Grant of a Right to the Operator Model" in IPSAS 32, Service Concession Arrrangement: Grantor
In this audio podcast, IPSASB Acting Technical Director John Stanford and IPSASB Principal Paul Mason summarize the accounting requirements for assets and liabilities under the grant of right to the operator model in IPSAS 32, Service Concession Arrangements: Grantor.
An accompanying Staff Questions and Answers document is also available.