The International Public Sector Accounting Standards Board(IPSASB®) has issued Request for Information, Concessionary Leases and Other Arrangements Similar to Leases.
The Request for Information will provide the IPSASB with further information on the issues that need to be considered in accounting for concessionary leases and other arrangements similar to leases that are quite common in the public sector. This will then allow the IPSASB to determine the nature and extent of the additional guidance required in phase two of the Leases project.
00:00 Welcome and introduction: Ross Smith, IPSASB Program & Technical Director
00:38 Chair’s meeting overview: Ian Carruthers, IPSASB Chair
02:45 Approval of Request For Information, Concessionary Leases and Other Arrangements Similar to Leases: Ian Carruthers, IPSASB Chair
03:12 Preliminary approvals of ED 76, Conceptual Framework - limited scope update, ED 77, Measurement and ED 78, Property, Plant, and Equipment: Ian Carruthers, IPSASB Chair
05:50 Chair’s 2020 Review: Ian Carruthers, IPSASB Chair
12:35 Chair’s 2021 prospects: Ian Carruthers, IPSASB Chair
13:24 Closing remarks: Ross Smith, IPSASB Program & Technical Director
