Introduction to IPSAS Workshop – Session 2 – Assets

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Introduction to International Public Sector Accounting Standards (IPSAS) Workshop – Session 2 – Assets

0:39 – Definition of asset and the recognition criteria
7:24 – IPSAS 17, Property, Plant and Equipment (PP&E)
23:05 – IPSAS 31, Intangible Assets
29:41 – IPSAS 13, Leases
44:50 – IPSAS 32, Service Concession Arrangements
52:13 – IPSAS 12, Inventories
56:41 – IPSAS 27, Agriculture
1:05:06 – IPSAS 16, Investment Property

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