Request for Information, Concessionary Leases and Other Arrangements Similar to Leases
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
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
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CPA Australia and CA ANZ (164.58 KB)()
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Competence Center IPSAS ETH domain (Staff ETH Board) (388.12 KB)(Switzerland)
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HOTARAC (607.19 KB)()
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Accrual Accounting Center , Saudi Arabia (211.47 KB)(Saudi Arabia)
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South African Accounting Standards Board (178.93 KB)()
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Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII (73.45 KB)()
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Australian Accounting Standards Board (299.51 KB)()
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Audit New Zealand, a Business Unit of the Controller and Auditor-General New Zealand (954.98 KB)(New Zealand)
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The Japanese Institute of Certified Public Accountants (341.09 KB)(Japan)
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Korea Institute of Public Finance (KIPF) (196.39 KB)(Korea)
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Botswana Institute of Chartered Accountants (649.26 KB)(Botswana)
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Malaysian Institute of Accountants (MIA) (366.77 KB)(Malaysia)
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Institute of Chartered Accountants of India (231.67 KB)(India)
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CIPFA (165.54 KB)(United Kingdom)
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Institute of Certified Public Accountants of Uganda (114.74 KB)(Uganda)
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INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) (599.43 KB)(Ghana)
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TAS & CAA (174.82 KB)(Zimbabwe)
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Conselho Federal de Contabilidade (CFC) (379.98 KB)()
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Office of the Auditor General of Canada (217.2 KB)(Canada)
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External Reporting Board (403.88 KB)(New Zealand)
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The New Zealand Treasury (8.31 MB)()
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Inter-American Accounting Association (266 KB)()
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European Commission (790.86 KB)(Belgium)
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Dominican Republic (1.9 MB)()
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Ecuador (1.9 MB)()
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Chile (1.9 MB)()
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Honduras (1.9 MB)()
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Peru (1.9 MB)()
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Guatemala (1.9 MB)()
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El Salvador (1.9 MB)()
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Paraguay (1.9 MB)()
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Panama (1.9 MB)()
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Uruguay (1.9 MB)()
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Mexico (1.9 MB)()
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CNoCP (73.88 KB)()
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Accountancy Europe (64.33 KB)()
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UN System Organizations (232.98 KB)()