PBE IPSAS 32

Service Concession Arrangements: Grantor

Prescribes the accounting for service concession arrangements by the grantor, a public benefit entity.

  • PBE IPSAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2017 (excludes PBE IFRS 9)


    Additional material: PBE IPSAS 32 IPSASB BC 2017 Handbook
  • PBE IPSAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sep 2014

    Date compiled to: 31 Dec 2015


    Additional material: PBE IPSAS 32 – 1 Jan 2016
  • PBE IPSAS 32 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sep 2014

  • 2016 Omnibus Amendments to PBE Standards – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Jan 2017

  • PBE IPSAS 32 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013