Staff Questions and Answers on IPSAS 32
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.
Additional IFAC guidance on IPSAS-32 is provided in (IFAC 2016)
IFAC. 2016. “Staff Questions and Answers on IPSAS 32.” New York: International Federation of Accountants. [#4684]