Staff Questions and Answers on IPSAS 32
The "Grant of a Right to the Operator Model" in IPSAS 32, Service Concession Arrrangement: Grantor
The objective of this Staff Questions and Answers document is to 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 audio podcast produced by the IPSASB is also available.
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The "Grant of a Right to the Operator Model" in IPSAS 32, Service Concession Arrrangement: Grantor
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