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Introduction to IPSAS Workshop – Session 2: Assets

Watch our video for an overview of International Public Sector Accounting Standards (IPSAS) related to routine transactions of Asset.


Learn about:

  • The definition of asset and recognition criteria
  • IPSAS® 17: Property, Plant and Equipment
  • IPSAS® 31: Intangible Assets
  • IPSAS® 13: Leases
  • IPSAS® 32: Service Concession Arrangements
  • IPSAS® 12: Inventories
  • IPSAS® 27: Agriculture
  • IPSAS® 16: Investment Property

Check out our PowerPoint slides and transcript for more information. Visit our Introduction to International Public Sector Accounting Standards (IPSAS) On-Demand Workshop page  to access the other sessions.

The workshop content is based on the “Train the Trainer: Introduction to IPSAS” published by the International Federation of Accountants (IFAC) and reflects the suite of IPSAS as of December 2022.

The Handbook of International Public Sector Accounting Pronouncements is the primary authoritative source of international generally accepted accounting principles for public sector entities.

For up-to-date information on IPSASB projects, exposure drafts and published standards and amendments, please visit the IPSASB website.