Watch our video for an overview of the International Public Sector Accounting Standards (IPSAS) related to routine transactions of assets.
Learn about:
- Definition of asset and recognition criteria
- IPSAS 45: Property, Plant and Equipment
- IPSAS 31: Intangible Assets
- IPSAS 43: 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 IPSAS On-Demand Workshop page to access the other sessions.
The workshop content is based on materials extracted from “Train the Trainer: Introduction to IPSAS” (2020) and “Implementing IPSAS: A Guide for Trainers” (2024), both published by the International Federation of Accountants. These materials reflect the suite of IPSAS as of December 2024.
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 the International Public Sector Accounting Standards Board’s (IPSASB) projects, exposure drafts, and published standards and amendments, please visit the IPSASB website.