WebThe first agenda decision as to whether the arrangement meets the definition of an intangible or a service is directly relevant since PBE IPSAS 31 Intangible Assets is based on NZ IAS 38 Intangible Assets and has consistent definitions. The second agenda decision is also relevant in determining whether there is an asset or an expense for ... WebIPSAS 31 Intangible Assets IAS 38 . Current standards 5 IPSAS 1 Presentation of Financial Statements Effective date Annual periods beginning on or after January 1, 2008. Objective To set out the manner in which general purpose financial statements shall be prepared under the accrual

Impairment of Revalued Assets IPSASB - IFAC

WebCurrently property, plant and equipment and intangible assets carried at revalued amounts under the allowed alternative treatment (“revaluation model”) in IPSAS 17 and IPSAS 31, Intangible Assets, are outside the scope of IPSAS 21 and IPSAS 26. phonchita

EXECUTIVE SUMMARY INTRODUCTION

WebMay 12, 2024 · IPSAS 31—INTANGIBLE ASSETS (pdf 483.54 KB) IPSAS 32—SERVICE CONCESSION ARRANGEMENTS: GRANTOR (pdf 504.5 KB) IPSAS 33—FIRST-TIME ADOPTION OF ACCRUAL BASIS INTERNATIONAL … WebINTANGIBLE ASSETS IPSAS 31 Objective 1. The objective of this Standard is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in … Webin Annex 7.1, points out that IPSAS 31 ‘Intangible assets’ is among the standards that need adaptation, or for which a selective approach is needed. The topic was subsequently analysed more in-depth in the 2014 PwC study1. Member States have been asked to provide their comments on the application of IPSAS in an open way. The analysis of phond crystal kotor