Public Benefit Entity International Public Sector Accounting Standard 32

Service Concession Arrangements: Grantor


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

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • PBE IPSAS 32 - Periods beginning on or after 1 Jan 2023 for Not-for-profit entities and 1 Jan 2026 for Public Sector entities (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Feb 2025

    Download

    Additional materials

    IPSAS 32 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Previous versions

  • PBE IPSAS 32 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2022 (excludes PBE IFRS 17)

    Download

    Additional materials

    IPSAS 32 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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