Exposure Draft (ED) 78, Property, Plant, and Equipment

[News]

Published: 

Tue, 2021-04-20

Items: 

ED 78

ED 78 At-a-Glance

Image: 

Embed Code: 

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Disable Login Requirement: 

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Issues, Insights & Interest Areas: 

Public Sector/Sovereign Debt

Language: 

English

Publication Type: 

Exposure Drafts and Consultation Papers

Source: 

IPSASB

The International Public Sector Accounting Standards Board® (IPSASB®) has issued Exposure Draft (ED) 78, Property, Plant, and Equipment.

ED 78 updates IPSAS 17, Property, Plant, and Equipment by adding general measurement guidance and measurement options when accounting for assets within its scope, identifying the characteristics of heritage and infrastructure assets, and proposing new guidance on how these important types of public sector assets should be recognized and measured.

Rel Date: 

Thu, 2021-04-22

Due Date: 

Mon, 2021-10-25

ED Status: 

Admin emails: 

LeahWeselowski@ifac.org

Due Date Emails: 

LeahWeselowski@ifac.org

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