PBE IPSAS 32 Service Concession Arrangements: Grantor

  • Not-for-profit
  • Public Sector
  • Archived

Prescribes the accounting for service concession arrangements by the grantor, a public benefit entity.

  • PBE IPSAS 32 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sep 2014
  • 2016 Omnibus Amendments to PBE Standards – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Jan 2017
  • PBE IPSAS 32 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013