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Title: IPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets

Language: English

Type: Document

Nature: Website

Published: January 1, 2002

Region: Global

Country: Global / Non-Specific

Keywords: PPP Framework, PPP Reference Guide, Online Guide

Document Link(s):

Document Summary:

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).

Document Details:

IFAC. 2002. IPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets. New York: International Federation of Accountants. [#4537]

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Updated: June 27, 2022

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