Property, Plant, and Equipment

The objective is to develop enhanced guidance clarifying the recognition and measurement of infrastructure and heritage assets that are Property, Plant, and Equipment.

Current Status of the Project

The IPSASB approved IPSAS 45, Property, Plant and Equipment. IPSAS 45 replaces IPSAS 17, Property, Plant and Equipment and adds public sector guidance on heritage and infrastructure assets, and aligns with the new measurement principles.

The effective date is January 1^st, 2025, and it was published in May 2023.

Project Contact

•  Agustina Llambi