n IMFO : Official Journal of the Institute of Municipal Finance Officers - Concurrent local publication of International Exposure Drafts

Volume 7, Issue 1
  • ISSN : 1607-520X



Extracted from text ... 12 IMFO ? Spring 2006 The International Public Sector Accounting Standards Board (IPSASB) has issued the following exposure drafts: ? Impairment of Cash-generating Assets ? Employee Benefits The Accounting Standards Board (ASB) has approved their concurrent exposure locally. At the same time also, the ASB has decided to issue a local exposure draft based on International Public Sector Accounting Standard (IPSAS) 21 on Impairment of Non-cash-generating Assets. The closing date for comment is 15 January 2007, in order to enable the ASB to evaluate all comment received locally, before making a submission to IPSASB by 31 January 2007. Impairment of ..

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