Exposure Draft 64, Leases

IPSASB

Jan 31, 2018 | Exposure Drafts and Consultation Papers

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Comments due by: Jun 30, 2018

The International Public Sector Accounting Standards Board (IPSASB) has issued Exposure Draft 64, Leases.

The Exposure Draft proposes a single right-of-use model for lease accounting that will replace the risks and rewards incidental to ownership model in IPSAS 13, Leases.

For lessees, ED 64 proposes accounting requirements that are converged with IFRS 16, Leases issued by the International Accounting Standards Board. For lessors, ED 64 proposes a right-of-use model specifically designed for public sector financial reporting.

ED 64 also proposes new public sector specific accounting requirements for leases at below market terms (also known as "concessionary leases") for both lessors and lessees.

Submitted Comment Letters

Alvaro Fonseca Vivas (33.04 KB)
()

Jan 31, 2018
The Institute of Certified Public Accountants in Ireland (419.48 KB)
(Ireland)

Apr 2, 2018
The Institute Of Chartered Accountants (Ghana) (1.82 MB)
(Ghana)

Apr 3, 2018
Auckland Council (5.04 MB)
()

Apr 18, 2018
International Consortium on Government Financial Management (ICGFM) (133.91 KB)
()

May 2, 2018
CNOCP (167.52 KB)
()

May 15, 2018
Swiss Public Sector Financial Reporting Advisory Comittee (86.03 KB)
(Switzerland)

Jun 25, 2018
Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII (790.28 KB)
()

Jun 25, 2018
Ichabod's Industries Ltd (566 KB)
(United Kingdom)

Jun 25, 2018
CPA Australia (246.48 KB)
()

Jun 26, 2018
The Japanese Institute of Certified Public Accountants (256.65 KB)
(Japan)

Jun 27, 2018
Office of the Auditor-General, New Zealand (197.84 KB)
(New Zealand)

Jun 28, 2018
Public Sector Accounting Standards Board Kenya (262.95 KB)
(Kenya)

Jun 28, 2018
Pan African Federation of Accountants (262.11 KB)
()

Jun 28, 2018
Treasury Board Secretariat Canada (118.79 KB)
(Canada)

Jun 28, 2018
ACCA and CA ANZ (128.52 KB)
()

Jun 28, 2018
The Treasury (2.22 MB)
(New Zealand)

Jun 28, 2018
Wellington City Council (670.61 KB)
()

Jun 28, 2018
Korea Institute of Public Finance (103.88 KB)
(Korea)

Jun 29, 2018
Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (379.21 KB)
(Germany)

Jun 29, 2018
Association of National Accountants of Nigeria - ANAN (207.05 KB)
(Nigeria)

Jun 29, 2018
CIPFA (205.95 KB)
(United Kingdom)

Jun 29, 2018
The Institute of Chartered Accountants of India (305.76 KB)
(India)

Jun 29, 2018
PwC (467.37 KB)
()

Jun 29, 2018
National Board Of Accountants And Auditors (342.55 KB)
(Tanzania, United Republic of)

Jun 30, 2018
Accounting Standards Board (223.7 KB)
(South Africa)

Jun 30, 2018
New Zealand Accounting Standards Board (910.67 KB)
(New Zealand)

Jul 1, 2018
ICAEW (314.4 KB)
(United Kingdom)

Jul 2, 2018
Australasian Council of Auditors-General (ACAG) (698.34 KB)
()

Jul 2, 2018
Malaysian Institute of Accountants (817.03 KB)
()

Jul 3, 2018
David Hardidge (518.12 KB)
()

Jul 3, 2018
Ernst and Young GmbH (1.39 MB)
()

Jul 4, 2018
European Commission (271.34 KB)
()

Jul 4, 2018
Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) (417.24 KB)
(Australia)

Jul 6, 2018
Kalar Consulting Ltd (112.5 KB)
(United Kingdom)

Jul 6, 2018
Government of the Province of British Columbia (174.55 KB)
(Canada)

Jul 12, 2018
Public Sector Accounting Board (218.69 KB)
(Canada)

Jul 13, 2018
Conselho Federal de Contabilidade (CFC) (134.69 KB)
(Brazil)

Jul 19, 2018
DGFiP (344.27 KB)
(France)

Jul 23, 2018