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Exposure Draft (ED) 77, Measurement


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Published: 
Tue, 2021-04-20
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The International Public Sector Accounting Standards Board® (IPSASB®) has issued Exposure Draft (ED) 77, Measurement.

ED 77 proposes new guidance in a single standard which addresses how commonly used measurement bases are applied in practice. The ED brings in generic guidance on fair value for the first time, and it proposes a public sector specific current value measurement basis to respond to stakeholder views that a new measurement basis is required as an alternative to fair value for assets held for their operational capacity.

Rel Date: 
Thu, 2021-04-22
Due Date: 
Mon, 2021-10-25
ED Status: 
1
Admin emails: 
LeahWeselowski@ifac.org
Due Date Emails: 
LeahWeselowski@ifac.org
http://feeds.feedburner.com/~r/ifac-issues-insights/~4/iDenL1pyFkk

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