Title: Staff Questions and Answers on IPSAS 32

Language: English

Type: Website

Nature: Institution

Published: January 1, 2016


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.

Additional IFAC guidance on IPSAS-32 is provided in (IFAC 2016)


Document Details:

IFAC. 2016. “Staff Questions and Answers on IPSAS 32.” New York: International Federation of Accountants. [#4684]

 

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Updated: June 27, 2022