Exposure Draft (ED) 84, Concessionary Leases and Right-of-Use Assets In-kind

[News]

Subtitle: 

Amendments to IPSAS 43 and IPSAS 23

Published: 

Tue, 2023-01-17

Items: 

Exposure Draft (ED) 84, Concessionary Leases and Right-of-Use Assets In-kind

Other Lease-Type Arrangements

ED 84 At-a-Glance

Image: 

Embed Code: 

<iframe width="560" height="315" src="https://www.youtube.com/embed/njhiujAO3oE" title="YouTube video player" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen></iframe>

Disable Login Requirement: 

0

Issues, Insights & Interest Areas: 

Public Sector/Sovereign Debt

Language: 

English

Publication Type: 

Exposure Drafts and Consultation Papers

Source: 

IPSASB

The International Public Sector Accounting Standards Board (IPSASB) has released Exposure Draft (ED) 84, Concessionary Leases and Right-of-Use Assets In-kind (Amendments to IPSAS 43 and IPSAS 23).

ED 84 is part of phase two of the IPSASB’s Leases project. It proposes amendments to IPSAS 43, Leases on accounting for concessionary leases, as well as new guidance on right-of-use assets in-kind and consequential amendments to IPSAS 23, Revenue from Non-Exchange Transactions (Taxes and Transfers).

Rel Date: 

Wed, 2023-01-18

Due Date: 

Wed, 2023-05-17

ED Status: 

1

Admin emails: 

LeahWeselowski@ifac.org, vanessamello@ifac.org

Due Date Emails: 

LeahWeselowski@ifac.org, vanessamello@ifac.org

أضغط على الرابط لزيارة موقع الخبر