IPSAS 31 - Intangible Assets

Описание: 💼 IPSAS 31 – Intangible Assets – Accounting Lesson 📊

Learn about IPSAS 31: Intangible Assets in this detailed public sector accounting lesson. Understand how to recognize, measure, and report intangible assets according to the International Public Sector Accounting Standards.

💡 Key Topics Covered:

Definition and scope of intangible assets under IPSAS 31

Recognition criteria: identifiability, control, and probable future economic benefits

Initial measurement: cost of acquisition or development

Subsequent measurement: cost model vs revaluation model

Amortization and useful life considerations

Impairment of intangible assets

Derecognition: disposal or retirement of intangible assets

Practical examples and illustrations of intangible asset accounting

Tips for compliance and accurate financial reporting under IPSAS 31

🎯 Who Should Watch:

Accounting and finance students

Public sector finance professionals and auditors

Learners preparing for exams or professional practice in public sector accounting

📘 Learn With Manifested Publishers:
Structured lessons, examples, and exercises designed to help learners understand and apply IPSAS 31 effectively.

💻 Visit: www.manifestedpublishers.com

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#IPSAS31 #IntangibleAssets #PublicSectorAccounting #AccountingStandards #ManifestedPublishers #ExamPrep #FinanceLessons