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ACCOUNTING STANDARDS BOARD: NEW EXPOSURE DRAFT OUT FOR COMMENT
- 29 January 2023
- Auditors & Accountants
- SA Legal Academy
The Accounting Standards Board has gazetted a notice calling for input by 6 April 2023 on a draft International Public Sector Accounting Standards Board (IPSASB) generally recognised accounting practice standard for concessionary leases and right-of-use assets-in-kind. Comments received will inform the board’s domestically focused response to the IPSASB’s broader request for comment in the context of a wider consultation process.
- IPSASB exposure draft
- IPSASB summary document
- IPSASB consultation feedback statement on other lease-type arrangements
- Government Gazette notice
Published by SA Legal Academy Policy Watch
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