Accounting and Financial Reporting for Service Concession Arrangements
Consultation Paper
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
This consultation paper explores accounting and financial reporting issues related to service concession arrangements from the perspective of the grantor (typically a public sector entity). It provides proposals to be considered by the IPSASB in the development of any authoritative international public sector requirements for accounting and financial reporting of service concession arrangements.
Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.
00288 (PDF | 726.68 KB)
Submitted Comment Letters
-
07 - Dr. Joseph S. Maresca (295.47 KB)()
-
15 - City of Calgary (244.43 KB)(Canada)
-
23 - Florida Institute of Certified Public Accountants (257.99 KB)(United States of America)
-
31 - Provincial Comptroller of Saskatchewan (243.81 KB)(Canada)
-
01 - The Institute of Certified Public Accountants of Cyprus (659.13 KB)(Cyprus)
-
10 - Institute of Chartered Accountants of Scotland (334.65 KB)(United Kingdom)
-
18 - Chartered Institute of Public Finance and Accountancy (295.16 KB)(United Kingdom)
-
26 - Governmental Accounting Standards Board (369.3 KB)(United States of America)
-
04 - French Ministry for the Budget (312.38 KB)(France)
-
13 - Association of International Accountants (292.31 KB)()
-
21 - The Canadian Council for Public-Private Partnerships (524.17 KB)(Canada)
-
29 - Auditor General of British Columbia (241.13 KB)(Canada)
-
08 - France General Directorate of Public Finance (410.04 KB)(France)
-
16 - UK National Audit Office (364.53 KB)(United Kingdom)
-
24 - University of Aberdeen Business School (661.07 KB)(United Kingdom)
-
02 - Australian Accounting Standards Board (298.26 KB)(Australia)
-
11 - Cour des Comptes (785.27 KB)(France)
-
19 - Dexia Bank Belgium (313.2 KB)(Belgium)
-
27 - Wales Audit Office (359.96 KB)(United Kingdom)
-
06 - Swiss Federal Office of Finance (230.36 KB)(Switzerland)
-
14 - International Money Fund (393.94 KB)()
-
22 - Association of Chartered Certified Accountants (319.31 KB)(United Kingdom)
-
30 - Australasian Council Of Auditors-General (425.85 KB)()
-
09 - France Directorate of Hospitals (266.35 KB)(France)
-
17 - The Japanese Institute of Certified Public Accountants (248.32 KB)(Japan)
-
25 - South Africa Accounting Standards Board (316.33 KB)(South Africa)
-
03 - Canadian Institute of Chartered Accountants (265.04 KB)(Canada)
-
12 - Federation des Experts Comptables Europeens (260.36 KB)()
-
20 - The Netherlands Court of Audit (248.23 KB)(Netherlands)
-
28 - New Zealand Controller and Auditor-General (1.11 MB)(New Zealand)
-
05 - Heads of Treasuries Accounting and Reporting Advisory Committee (971.71 KB)(Australia)
-
Contrôleur des finances, Gouvernement du Québec (281.37 KB)(Canada)
-
32 - Financial Reporting Advisory Board (246.55 KB)(United Kingdom)