IPSAS 32 - Service Concession Arrangements: Grantor
Publication Date:
Oct 01, 2011
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International Public Sector Accounting Standards was introduced in 2011. The International Public Sector Accounting Standard (IPSAS) sets out the accounting requirements of the grantor in a service concession arrangement.
The treatment of user-pays PPPs depends on the details of the contract (IFAC 2011).
IFAC. 2011. “IPSAS 32 - Service Concession Arrangements: Grantor.” Including amendments issued up to January 15, 2013. New York: International Federation of Accountants. [#2289]
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