IPSAS 2020
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Book Publish Date
06-Apr-2021
The most important changes of the 2020 version are as follows:-
The IPSASB approved amendments to IPSAS 19, Provisions, Contingent Liabilities and Contingent Assets and IPSAS 42, Social Benefits as a result of the IPSASB’s Collective and Individual Services (Amendments to IPSAS 19).
A number of IPSAS were also amended as a result of the IPSASB’s Improvement to IPSAS, 2019 project. This project involves making non-urgent but necessary changes to IPSAS. The following documents have been amended:
• IPSAS 5, Borrowing Costs;
• IPSAS 13, Leases;
• IPSAS 21, Impairment of Non-Cash-Generating Assets
• IPSAS 26, Impairment of Cash-Generating Assets
• IPSAS 30, Financial Instruments: Disclosures;
• IPSAS 33, First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs);
• IPSAS 40, Public Sector Combinations.