IPSASB ED on concessionary leases

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18 Jan 2023

As part of phase two of its project on leases, the International Public Sector Accounting Standards Board (IPSASB) has released an exposure draft (ED) proposing amendments to two of its existing standards.

The proposed amendments would affect IPSAS 43 Leases (accounting for concessionary leases) and IPSAS 23 Revenue from Non-Exchange Transactions (new guidance on right-of-use assets in-kind).

Comments on the ED are requested by 17 May 2023. Please click for additional information and access to the ED in the press release on the IPSASB website.

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