Transcription of IPSAS 31—INTANGIBLE ASSETS
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IPSAS 31—INTANGIBLE ASSETS
PUBLIC SECTOR. IPSAS 31 INTANGIBLE ASSETS . Acknowledgment This International Public Sector Accounting Standard ( IPSAS ) is drawn primarily from International Accounting Standard (IAS) 38, Intangible ASSETS published by the International Accounting Standards Board (IASB). It also contains extracts from the Standing Interpretations Committee Interpretation 32 (SIC 32), Intangible ASSETS Web Site Costs. Extracts from IAS 38 and SIC 32 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 Financial Reporting Standards (IFRS) Foundation.
intangible heritage assets include recordings of significant historical events and rights to use the likeness of a significant public person on, for example, postage stamps or collectible coins. Certain characteristics, including the following, are often displayed by intangible heritage assets (although these ...
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