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

The IPSASB voted to preliminary approve ED 78, Property, Plant, and Equipment, which will replace the requirements in IPSAS 17, Property, Plant, and Equipment. ED 78 updates the accounting principles drawn from IPSAS 17 and proposes additional guidance related to the Infrastructure project by introducing clarifications related to the accounting for infrastructure assets.

The IPSASB finalized ED 78 in February 2021 and published the document for exposure in April 2021. Comments are due October 25, 2021.

Project Contact


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