PBE IPSAS 32

Service Concession Arrangements: Grantor

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 2019 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)

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    Additional material: IPSAS 32 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Sept 2014

    Date compiled to: Jan 2017 (excludes PBE IFRS 9)

    Download
    Additional material: PBE IPSAS 32 IPSASB BC 2017 Handbook

    Download

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

    Date of issue: Sept 2014

    Date compiled to: Dec 2015

    Download
    Additional material: PBE IPSAS 32 – 1 Jan 2016

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

    Date of issue: Sept 2014

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  • 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

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  • PBE IPSAS 32 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013

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Standards