Request for Information, Concessionary Leases and Other Arrangements Similar to Leases

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.

Published:
|

Exposure Draft 75, Leases

The International Public Sector Accounting Standards Board® (IPSASB®) has issued Exposure Draft 75, Leases.

ED 75 proposes an IFRS 16, Leases aligned model for lease accounting in the public sector.

Published:
|

Yaoshu Wu

Country

China

Yaoshu Wu became a member of the International Ethics Standards Board for Accountants in January, 2021. She was nominated by the Chinese Institute of Certified Public Accountants (CICPA).

Ms. Wu currently serves as the Director of the Professional Standards and Technical Guidance Department of CICPA, where she chaired her team in responsibility of developing professional standards and ethical rules for CPAs in China, as well as monitoring and reviewing implementation of standards.

Ms. Wu previously worked as the Deputy Director of the Quality Assurance Department of CICPA, where she was in charge of quality review of accounting firms for over 10 years. From 2012 to 2013, Ms. Wu was seconded as a financial analyst in the World Bank in Washington D.C, and during that time she passed the Uniform CPA Examination of US and got a CPA license of Virginia in the United States.

Ms. Wu received her master degree in Accounting of the Central University of Finance & Economics in China. Now she is a non-practicing member of CICPA.

Alexandra Gridushko

Job Title

Specialist, ISA Implementation, Chamber of Auditors of the Republic of Belarus

As part of the ISA Implementation Committee, Alexandra Gridushko is involved in bringing the practice of applying national rules of auditing closer to the international standards. She also collaborates with IFAC on translation of news resources for the involvement of the Belarusian community of auditors in the international audit practice.

Subscribe to