Title: IPSAS 32 - Service Concession Arrangements: Grantor
Language: English
Type: Website
Nature: Institution
Published: January 1, 2011
Region: Latin America and Caribbean (LAC)
Country: Latin America and Caribbean
Keywords: PPP Framework ***, PPP Reference Guide *, PPP Online Reference 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]
Updated: June 27, 2022
Visit the PPP Online Reference Guide section to find out more.
Visit the PPP Online Reference Guide section to find out more.
Visit the PPP Online Reference Guide section to find out more.
Visit the PPP Online Reference Guide section to find out more.