Exposure Draft (ED) 88, Arrangements Conveying Rights over Assets
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.
Submitted Comment Letters
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External Reporting Board (XRB) (1.22 MB)(New Zealand)
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Commission on Audit (COA) (134.59 KB)(Philippines)
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Australasian Council of Auditors-General (ACAG) (369.62 KB)(Australia)
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Botswana Institute of Chartered Accountants (BICA) (202.59 KB)(Botswana)
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Conselho Federal de Contabilidade (CFC) (282.28 KB)(Brazil)
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Forum of Government Accountants of Latin America (FOCAL) (2.13 MB)(Ecuador)
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Forum of Government Accountants of Latin America (FOCAL) (2.13 MB)(El Salvador)
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Forum of Government Accountants of Latin America (FOCAL) (2.13 MB)(Guatemala)
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Forum of Government Accountants of Latin America (FOCAL) (2.13 MB)(Mexico)
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Forum of Government Accountants of Latin America (FOCAL) (2.13 MB)(República de Venezuela)
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Forum of Government Accountants of Latin America (FOCAL) (2.13 MB)(Colombia)
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Ministry of Finance (200.51 KB)(Saudi Arabia)
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Mo Chartered Accountants (414.87 KB)(Zimbabwe)
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Colegio de Contadores Públicos de Pichincha y del Ecuador (125.73 KB)(Ecuador)
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Pan African Federation of Accountants (PAFA) (146.48 KB)(Africa)
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Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) (199.83 KB)(Switzerland)
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Accounting Standards Board (ASB) (245.29 KB)(South Africa)
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Institute of Certified Public Accountants of Uganda (ICPAU) (182.6 KB)(Uganda)
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Malaysian Institute of Accountants (MIA) (175.67 KB)(Malaysia)
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Chartered Accountants Australia and New Zealand (CA ANZ) and CPA Australia (245.11 KB)(Australia)
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Public Accountants and Auditors Board (PAAB) (803.36 KB)(Zimbabwe)
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Asociacion Interamericana de Contabilidad (AIC) (785.76 KB)(Latin America & Caribbean)
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Public Sector Accounting Standards Board (PSASB) (151.59 KB)(Kenya)
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Spot On Chartered Accountants (375.8 KB)(United Kingdom)
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ETY (222.57 KB)(Burkina Faso)
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Ordre National des Experts Comptables et des Comptables Agréés du Burkina Faso (ONECCA BF) (204.9 KB)(Burkina Faso)
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The Institute of Chartered Accountants of India (ICAI) (198.16 KB)(India)
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Task Force IRSPM PSAAG, CIGAR Network, EGPA PSG XII (150.05 KB)(International)