PBE IPSAS 32

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)

  Download

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  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

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  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

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  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