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Exposure Draft 57, Impairment of Revalued Assets

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The International Public Sector Accounting Standards Board (IPSASB) has released for comment Exposure Draft (ED) 57, Impairment of Revalued Assets.

ED 57 proposes to bring property, plant and equipment, and intangible assets on the revaluation model within the scope of the IPSASB’s two standards on impairment―IPSAS 21, Impairment of Non-Cash-Generating Assets, and IPSAS 26, Impairment of Cash-Generating Assets. These changes seek to provide users with relevant information on impairments to these assets. They also clarify that an impairment to one or more individual assets within a class of property, plant, and equipment does not necessitate a revaluation of the entire class to which that impaired asset belongs.


Exposure Draft 57, Impairment of Revalued Assets
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Submitted Comment Letters

  1.  (Ghana)
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