Webinar: Accounting for Leases

Event Date 15 March

Date And Time

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The way Tier 1 and 2 Public Benefit Entities (PBEs) account for leases is under review.   Not-for-profit and public sector entities have lease arrangements, with many of these at below-market terms (concessionary leases).

The IPSASB has issued for comment Exposure Draft 64 Leases (ED 64). This contains proposals for how leases are accounted for and disclosed, including concessionary leases.

The potential impact of the proposed changes are considered to be widespread and may impact both an entity's financial position and financial performance.

This webinar outlined the proposals in some detail and sought comments and concerns.

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