Heritage

The project’s objective is to develop accounting requirements for heritage assets. A consultation paper (CP) will be developed. That is expected to lead to an exposure draft (ED) of proposed revisions to IPSAS 17, Property, Plant and Equipment (or other IPSASs). A Recommended Practice Guideline may also result.

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.

Project Contact

• Dave Warren