This research paper is for a presentation at an international conference. It would serve an expert in international accounting standards for the public sector (IPSAS) and private (IFRS / IAS). The topic is the accounting of the leasing transaction that has recently affected the IPSAS which has started a working group to issue a new principle (inspired by the introduction of the new IFRS 16 for the private sector) to replace the current IPSAS13 which is based on the IAS17. The new principle is contained in the Exposure Draft 64 which highlights the points on which it has invited comments, and the related comment letters are attached here. The new IPSAS13 should have been issued by the end of 2018 but criticizes have arisen which can be detected by the comment letters and therefore have been postponed. The work could be a review of the literature (also systematic with bibliometrix for example) that starting from that for the private sector shows points of connection or discordance with the public sector within the IPSAS / IFRS harmonization process and then fell on leasing theme. Or it could be a more conceptual contribution that gives hints, on the points concerning the ED64 commentaries, always taken from a careful analysis of the literature. Work could also focus only on concessionary leases.