IPSASB proposal on impairment of cash-generating assets
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:
- ED 30 Impairment of Cash-Generating Assets (PDF 271k)
- Press Release (PDF 81k)
