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IPSAS 17—PROPERTY, PLANT AND EQUIPMENT

IPSAS 17—PROPERTY, PLANT AND EQUIPMENT

www.ifac.org

4. This Standard applies to property, plant and equipment including: (a) Specialist military equipment; and (b) Infrastructure assets. The transitional provisions in paragraphs 95 to 104 provide relief from the requirement to recognize all property, plant and equipment during the five year transitional period. 5. This Standard does not apply to:

  Military, Equipment, Military equipment

MILITARY EQUIPMENT (EXPORT CONTROL) REGULATIONS

MILITARY EQUIPMENT (EXPORT CONTROL) REGULATIONS

economy.gov.mt

2 [S.L.365.13 MILITARY EQUIPMENT (EXPORT CONTROL) the sending of the item out of the customs territory of Malta. If no export contract has been concluded or if the holder of the contract does not act on its own behalf, the power for determining the

  Military, Custom, Equipment, Military equipment

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