PBE IPSAS 32

Service Concession Arrangements: Grantor

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

  • PBE IPSAS 32 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2022 (excludes PBE IFRS 17)


    Additional material: IPSAS 32 IPSASB BC (Handbook of IPSAS Pronouncements)

Previous versions

  • PBE IPSAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2020 (excludes PBE IFRS 9, PBE IPSAS 41 and PBE IFRS 17)


    Additional material: IPSAS 32 IPSASB BC (Handbook of IPSAS Pronouncements)
  • PBE IPSAS 32 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)


    Additional material: IPSAS 32 IPSASB BC (Handbook of IPSAS Pronouncements)