PBE IPSAS 32

Service Concession Arrangements: Grantor

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

Previous versions

  • PBE IPSAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2020 (excludes PBE IFRS 9, PBE IPSAS 41 and PBE IFRS 17)

    Download

    Additional materials

    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 2019 (early adoption permitted)

    Date of issue: Sept 2014

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

    Download

    Additional materials

    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 materials

    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 materials

    PBE IPSAS 32 – 1 Jan 2016

    Download

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

    Date of issue: Sept 2014

    Download

  • 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

    Download

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

    Date of issue: May 2013

    Download
Standards and guidance