Exposure Draft (ED) 78, Property, Plant, and Equipment
ipsasb.org
Exposure Draft (ED) 78, Property, Plant, and Equipment
The International Public Sector Accounting Standards Board® (IPSASB®) has issued Exposure Draft (ED) 78, Property, Plant, and Equipment.ED 78 updates IPSAS 17, Property, Plant, and Equipment by adding general measurement guidance and measurement options when accounting for assets within its scope, identifying the characteristics of heritage ...
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