Impairment of Revalued Assets
Jul 28, 2016 | Handbooks, Standards, and Pronouncements
The IPSAS®, Impairment of Revalued Assets (Amendments to IPSAS 21, Impairment of Non-Cash-Generating Assets, and IPSAS 26, Impairment of Cash-Generating Assets), brings property, plant and equipment and intangible assets on the revaluation model within the scope of IPSAS 21 and IPSAS 26.
The amendments have an effective date of January 1, 2018.
Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.
You must be signed in to the IFAC website in order to submit a comment. If you do not have an account, please register below. IFAC respects your privacy and will not send you unsolicited email or spam. You can subscribe to IFAC publications, change your subscription preferences, or manage your user profile at any time.