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It also includes the conceptual.

Ipsas 17 ppt. Ipsas 4 contains a different set of definitions of technical terms from ias 21 (paragraph 10). This international public sector accounting standard (ipsas) is drawn primarily from international. Where a liability is discounted in accordance with paragraph 14, the liability is increased and interest expense recognized in each reporting period until the liability is.

Ipsas 27, agriculture was issued in december 2009. Ipsas 17, property, plant, and equipment was issued in december 2001. Since then, ipsas 17 has been amended.

History of ipsas this version includes amendments resulting from ipsass issued up to january 15, 2013. Disclosure and presentation ias 32 ipsas 16 investment property ias 40 ipsas 17 property, plant and equipment ias 16 ipsas 18 segment reporting. Infrastructure assets meet the definition of property, plant, and equipment and should be accounted for in accordance with ipsas 17.

Biological assets ipsas 27 • scope out • the standard does not apply to: The objective of ipsas 17 is to prescribe the accounting treatment for property, plant and equipment so that users of financial statements can discern information about an entity's. Ipsas 4 contains an additional transitional provision allowing an entity, when first.

In december 2006 the ipsasb issued a revised ipsas 17. Ipsas 17 property, plant and equipment international public sector accounting standard this standard was approved by the public sector committee of the international.

Scope of application and key concepts. Ipsas 17—property, plant, and equipment. Are responsible for the delivery of services to benefit the public and/or to redistribute.

Ipsas 17 1 accounting for ppe 1.acquisition stage determine measurement bases on initial.

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IPSAS, origem das Normas Brasileiras de Contabilidade Pública.

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