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Infrastructure Assets


The project objective is to research and identify issues preparers have when applying IPSAS 17 to infrastructure assets. Informed by this research the aim is to provide additional guidance on accounting for infrastructure assets.

Current Status of the Project

In March 2022, the IPSASB determined that Heritage, Infrastructure and Measurement projects should be coordinated and exposed together to ensure stakeholders can consider revisions holistically. Please refer to the Property, Plant, and Equipment project page for updates on Heritage and Infrastructure.


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