Leases Ipsas 13

International Public Sector Accounting Standards

The UN IPSAS Policy Framework Overview The UN IPSAS Implementation Project Page 3 of 216 PURPOSE The UN IPSAS Policy Framework is intended to establish policy and ...

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IPSAS 29—FINANCIAL INSTRUMENTS: RECOGNITION ... - …

IPSAS 29 1082 IPSAS 29—FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT History of IPSAS This version includes amendments resulting from IPSASs issued up to January 15,

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IPSAS 31—INTANGIBLE ASSETS - ifac.org

INTANGIBLE ASSETS 1407 IPSAS 31 PUBLIC SECTOR disclosure requirements in this Standard apply to those intangible assets; (j) Non-current intangible assets classified as held for sale (or included in a disposal group that is classified as held for sale) in

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Redovisning av kommunal markexploatering - rkr.se

FöRoRd Förord Sedan första upplagan kom ut för nästan tio år sedan, har reglering och normering förändrats i flera avseenden. Rådet för kommunal redovisning (RKR) har kommit ut med ett antal nya

The Revised Chart of Accounts and the Philippine Public ...

THE REVISED CHART OF ACCOUNTS AND THE PHILIPPINE PUBLIC SECTOR ACCOUNTING STANDARDS LOURDES M. CASTILLO Assistant Commissioner Government Accountancy Sector Lecture Delivered at the PAGBA Convention September 04, 2014 L’Fisher Hotel, Bacolod City

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Intangible Assets - aasb.gov.au

Compiled Accounting Standard AASB 138 Intangible Assets This compiled Standard applies to annual reporting periods beginning on or after 1 July 2007. Early application is permitted.

Accounting for Service Concession Arrangements - PwC

PwC 4 4. The control or regulation approach, which applies the mirror of principles in Interpretation 12. An entity that controls or regulates the use of the asset would recognise the asset. This approach defines control in a limited context, being the grantor having control over the services provided by the operator,

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What you need to know - Deloitte US

GRAP What you need to know 3 Welcome Dear Colleagues Welcome to our GRAP: What You Need to Know guide! We have developed this publication for preparers, auditors and users of financial statements prepared under Generally

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