IPSASB Reference Materials

International Public Sector Accounting Standards Board

Conceptual Framework Update
Chapter 7 - Measurement of Assets and Liabilities in Financial Statements
[May 2023]

IPSAS 45 - Property, Plant and Equipment
[May 2023]

IPSAS 45 Summary -- Property, Plant and Equipment
[May 2023]

IPSAS 46 - Measurement
[May 2023]

Summary - IPSAS 46 - Measurement and Update of Chapter 7 of the Conceptual Framework
[May 2023]

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