PBE IPSAS 32 Service Concession Arrangements: Grantor

  • Not-for-profit
  • Public Sector

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 Jan 2017

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2017 (excludes PBE IFRS 9)
    Additional material: PBE IPSAS 32 IPSASB BC 2017 Handbook

Previous Versions

  • PBE IPSAS 32 – This version is effective for reporting periods beginning on or after 1 Jan 2016

    Date of issue: Sep 2014 Date compiled to: 31 Dec 2015
    Additional material: PBE IPSAS 32 IPSASB – 1 Jan 2016