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Title: IPSAS 32 - Service Concession Arrangements: Grantor

Language: English

Type: Website

Nature: Institution

Published: January 1, 2011

Region: Latin America and Caribbean

Country: Latin America and Caribbean

Keywords: PPP Framework, PPP Reference Guide, Online Guide

Document Link(s):

Document Summary:

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).

Document Details:

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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Updated: June 27, 2022

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