Exposure Draft (ED) 78, Property, Plant, and Equipment
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:
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 and infrastructure assets, and proposing new guidance on how these important types of public sector assets should be recognized and measured.
This ED is part of a suite of four EDs that address how to measure assets and liabilities in the public sector, and should be read in conjunction with:
- ED 76, Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements
- ED 77, Measurement
- ED 79, Non-Current Assets Held for Sale and Discontinued Operations
Supporting Resources have been developed to support constituents respond to this suite of EDs.
Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
-
Accrual Accounting Center, Saudi Arabia (190.68 KB)(Saudi Arabia)
-
Swiss Public Sector Financial Advisory Committee (206.7 KB)(Switzerland)
-
CNoCP (226.77 KB)(France)
-
Valuology (357.35 KB)()
-
NZ Treasury (12.62 MB)(New Zealand)
-
External Reporting Board (642.88 KB)()
-
Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII (360.1 KB)()
-
CPA Australia and Chartered Accountants ANZ (127.07 KB)()
-
The Malaysian Institute of Certified Public Accountants (MICPA) (454.13 KB)(Malaysia)
-
Kalar Consulting (604.06 KB)()
-
The Japanese Institute of Certified Public Accountants (174.95 KB)(Japan)
-
HOTARAC (255.82 KB)(Australia)
-
PwC (156.49 KB)()
-
Public Sector Accounting Standards Board (445.73 KB)(Kenya)
-
Italian Ministry of Economy and Finance - State General Accounting Department (332.3 KB)()
-
South African Accounting Standards Board (239.73 KB)(South Africa)
-
Public Accountants and Auditors Board (Zimbabwe) (212.78 KB)(Zimbabwe)
-
FOCAL - Colombia (1.56 MB)()
-
CPA Uganda (381.83 KB)()
-
FOCAL - Ecuador (1.56 MB)()
-
FOCAL - El Salvador (1.56 MB)()
-
FOCAL - Guatemala (1.56 MB)()
-
FOCAL - Panama (1.56 MB)()
-
FOCAL - Peru (1.56 MB)()
-
FOCAL - Dominican Republic (1.56 MB)()
-
FOCAL - Uruguay (1.56 MB)()
-
FOCAL - Mexico (1.56 MB)()
-
FOCAL - Chile (1.56 MB)()
-
FOCAL - Costa Rica (1.56 MB)()
-
Anthony Neequaye (80.02 KB)()
-
Auditor General of Canada (579.73 KB)(Canada)
-
CIPFA (242.38 KB)()
-
Chartered Accountancy Academy and Training and Advisory Services (247.12 KB)(Zimbabwe)
-
The Institute of Chartered Accountants of Nigeria (390.79 KB)(Nigeria)
-
Conselho Federal de Contabilidade (403.07 KB)(Brazil)
-
Garry Carnegie, Paolo Ferri, Lee Parker, Shannon Sidaway and Eva Tsahuridu (309.59 KB)()
-
Financial Reporting Council of Nigeria (212.66 KB)()
-
Pontificia Universidad Javeriana (152.36 KB)(Colombia)
-
Malaysian Institute of Accountants (MIA) (138.89 KB)(Malaysia)
-
Ernst & Young GmbH (130.11 KB)()
-
Institute of Chartered Accountants of India (416.67 KB)(India)
-
Public Sector Accounting Board of Canada (195.72 KB)(Canada)
-
Welch LLP (304.3 KB)()