IPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets
Publication Date:
Oct 01, 2002
Region:
International Public Sector Accounting Standards was introduced in 2011. The International Public Sector Accounting Standard (IPSAS) sets out the accounting requirements of the grantor in a service concession arrangement.
Also relevant in the standard on contingent liabilities, IPSAS-19 (IFAC 2002).
IFAC. 2002. IPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets. New York: International Federation of Accountants. [#4537]
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