Transcription of A20 IPSAS 16 Final - IFAC
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A20 IPSAS 16 Final - IFAC
IPSAS 16 456 IPSAS 16 investment property Acknowledgment This International Public Sector Accounting Standard ( IPSAS ) is drawn primarily from International Accounting Standard (IAS) 40 (Revised 2003), investment property published by the International Accounting Standards Board (IASB). Extracts from ias 40 are reproduced in this publication of the International Public Sector Accounting Standards Board (IPSASB) of the International Federation of Accountants (IFAC) with the permission of the International Accounting Standards Committee Foundation (IASCF). The approved text of International Financial Reporting Standards (IFRSs) is that published by IASB in the English language, and copies may be obtained directly from IASB Publications Department, 30 Cannon Street, London EC4M 6XH, United Kingdom.
Comparison with IAS 40 International Public Sector Accounting Standard 16, “Investment Property” (IPSAS ... Property,” replaces IPSAS 16, “Investment Property” (issued December 2001), and should be applied for annual reporting periods beginning on or after January 1, …
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