Invitation to Comment: Impairment of Assets

    Filter By


    Exposure Drafts and Consultation Papers


    Published: Jul 01, 2000



    Comments due by:
    Jan 30, 2001

    Find more publications & resources related to:
    IPSASB, public sector

    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.

    Copyright © 2014 The International Federation of Accountants (IFAC). All rights reserved.


    Related Resources


Important Note: Please read our website Terms of Use.

ALL RIGHTS ARE RESERVED. You may not reproduce, store or transmit in any form or by any means, electronic or otherwise, including photocopying, recording, or storage in any type of reference or information retrieval system, nor may you translate, modify or create derivative works or adaptations based on the text of any file, or any part thereof, without the prior written permission of the International Federation of Accountants (IFAC). Please direct permission requests to See also Permissions Information.