IPSAS 13 Leases
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IPSAS 13

Withdrawn

Leases

Withdrawn standard. IPSAS 13 Leases was withdrawn for periods beginning 1 January 2025 and superseded by IPSAS 43 Leases, which adopts a single lessee model bringing leases on-balance-sheet and eliminating the finance/operating lessee split.

Issued
Dec 2000
Latest amendment
2023
Covers
Withdrawn – superseded by IPSAS 43
Withdrawn Standard

IPSAS 13 Leases was withdrawn for annual financial statements covering periods beginning on or after 1 January 2025 and superseded by IPSAS 43 Leases.

IPSAS 13 used the finance-lease / operating-lease dichotomy for lessees (mirroring IAS 17). The IPSASB replaced this approach, mirroring the IASB's 2016 replacement of IAS 17 with IFRS 16.

Replaced by
IPSAS 43 – Leases
1

Why This Standard Is Here

Removed from the Handbook – retained here only as a numbering placeholder
IPSAS 13, Leases, was withdrawn following the IPSASB's move to a modern, single-model lease accounting Standard, mirroring the IASB's 2016 replacement of IAS 17 with IFRS 16. It was superseded for annual financial statements covering periods beginning on or after 1 January 2025.
The 2025 IPSASB Handbook now contains only a one-paragraph removal notice for this number – there is no remaining technical content to build a reference poster from. This page exists so the poster library's numbering stays complete and correctly redirects to the live successor Standard.
2

Superseded by IPSAS 43

The finance/operating lessee split is gone
IPSAS 13 used the older finance-lease/operating-lease dichotomy (mirroring IAS 17) – a lessee only recognized a lease liability and asset for leases classified as "finance leases," with operating leases kept entirely off the statement of financial position.
IPSAS 43 – Leases
Adopts a single lessee accounting model (mirroring IFRS 16): almost all leases are brought ON-BALANCE-SHEET as a right-of-use asset and a lease liability, eliminating the old finance/operating distinction for lessees. Lessor accounting broadly retains the finance/operating split.
3

Redirect Map

Withdrawn number → live Standard
WithdrawnSuperseded byEffective date
IPSAS 13IPSAS 43Periods beginning on/after 1 Jan 2025
For current authoritative requirements, see the dedicated standard for IPSAS 43 (Leases) in this library.