Handbooks, Standards, and Pronouncements
Published: Jul 28, 2016
Impairment of Revalued Assets
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.
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