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IPSASB proposal on impairment of cash-generating assets

  • IPSAS (International Public Sector Accounting Standards) (old) Image

19 Oct 2006

The International Public Sector Accounting Standards Board (IPSASB) of the International Federation of Accountants (IFAC) has issued an exposure draft of a proposed International Public Sector Accounting Standard (IPSAS): ED 30 Impairment of Cash-Generating Assets.

The IPSASB has already addressed assets that are held and operated primarily for the purposes of service delivery when it issued IPSAS 21 Impairment of Non-Cash-Generating Assetsin December 2004. ED 30 deals with cash-generating assets held and operated by public sector entities that are not Government Business Enterprises. Comment deadline is 28 February 2007. Click for:

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