Invitation to Comment: Impairment of Assets
The purpose of this Invitation to Comment (ITC) is to seek comments on the appropriate accounting treatment for the impairment of assets in International Public Sector Accounting Standards (IPSASs). This ITC explores certain issues associated with a general impairment test. It does not deal with the impairment of assets for which a specific impairment test is established through another accounting standard. For example, the impairment of inventories is not covered in this ITC because it is dealt with in International Public Sector Accounting Standard ED 11 Inventories.
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Exposure Drafts and Consultation Papers
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