n IMFO : Official Journal of the Institute of Municipal Finance Officers - Discussion paper on heritage assests and intangible assets : invitation to comment
|Article Title||Discussion paper on heritage assests and intangible assets : invitation to comment|
|© Publisher:||Institute of Municipal Finance Officers (IMFO)|
|Journal||IMFO : Official Journal of the Institute of Municipal Finance Officers|
|Publication Date||Spring 2005|
|Pages||44 - 46|
Extracted from text ... Introduction At the board meeting held in March 2005, the Accounting Standards Board (the Board) approved an Invitation to Comment (ITC) on a Discussion Paper on Heritage Assets, and an ITC on a Discussion Paper on Intangible Assets. The International Public Sector Accounting Standards Board (IPSASB) has not yet issued any guidance on these topics. In accordance with the process for setting Standards of Generally Recognised Accounting Practice (GRAP) adopted by the Board, as set out in the Preface to Standards of GRAP, the Board uses IPSASs, issued by the IPSASB, as the basis for the development of Standards ..
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