IPSAS implementation: current status and challenges
International Public Sector Accounting Standards. Contents Introduction 4 Executive Summary 5 1. ... integration between financial and critical non-financial information, providing a more holistic understanding of the true performance …
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Impairment of Assets
www.aasb.gov.auInternational Public Sector Accounting Standards (IPSASs) are issued by the International Public Sector Accounting Standards Board of the International Federation of Accountants. A specific IPSAS dealing with accounting for the impairment of non-cash generating assets has been developed but is not yet issued. An IPSAS