Transcription of IAS 38 Intangible Assets - IFAC
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IAS 38 Intangible Assets - IFAC
International IPSAS 31. January 2010. Public Sector Accounting Standards Board Intangible Assets International Public Sector Accounting Standards Board International Federation of Accountants 545 Fifth Avenue, 14th Floor New York, New York 10017 USA. This International Public Sector Accounting Standard was prepared by the International Public Sector Accounting Standards Board (IPSASB), an independent standard-setting body within the International Federation of Accountants (IFAC). The objective of the IPSASB is to serve the public interest by developing high quality accounting standards for use by public sector entities around the world in the preparation of general purpose financial statements. This will enhance the quality and transparency of public sector financial reporting and strengthen public confidence in public sector financial management.
IAS 38 addresses intangible assets acquired by way of a government grant. IPSAS 23, ―Revenue from Non-exchange Transactions (Taxes and Transfers)‖ deals with this issue as it applies in the public sector. This Standard states that, where an intangible asset is
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