Example: air traffic controller
Search results with tag "Ipsas 13"
A17 IPSAS 13 Final - IFAC
www.ifac.org351 IPSAS 13 International Public Sector Accounting Standard 13, “Leases” (IPSAS 13) is set out PUBLIC SECTOR in paragraphs 1-87. All the paragraphs have equal authority.
IPSAS 19—PROVISIONS, CONTINGENT LIABILITIES AND …
www.ifac.org(a) Construction contracts (see IPSAS 11, “Construction Contracts”); and (b) Leases (see IPSAS 13, “Leases”). However, as IPSAS 13 contains no specific requirements to deal with operating leases that have become onerous, this Standard applies to such cases. 14. This Standard does not apply to provisions for income taxes or income tax