News بتاريخ: 20 أبريل 2021 تقديم بلاغ مشاركة بتاريخ: 20 أبريل 2021 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. This ED is part of a suite of four EDs that address how to measure assets and liabilities in the public sector, and should be read in conjunction with: ED 76, Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements ED 78, Property, Plant, and Equipment ED 79, Non-Current Assets Held for Sale and Discontinued Operations http://feeds.feedburner.com/~r/ifac-publications/~4/iDenL1pyFkkأضغط على الرابط لزيارة موقع الخبر رابط هذا التعليق شارك المزيد من خيارات المشاركة
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