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New lease accounting model for the public sector proposed by IPSASB

The International Public Sector Accounting Standards Board (IPSASB) has called for comment on the Exposure Draft (ED) 64, Leases.

IPSASB chair Ian Carruthers said: ““Leases, including concessionary leases, are very important financing mechanisms in the public sector and in international organizations.”

Carruthers added that the proposals in ED 64 aimed at providing better information on the financial impacts of leases and that this in turn would enhance both the accountability of an entity for its management of resources and improve the quality of information for decision-making. 

The deadline for comment is 30 June 2018, the exposure draft is available on the IPSASB website.

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