IPSAS 44, Non-current Assets Held for Sale and Discontinued Operations
ipsasb.org
IPSAS 44, Non-current Assets Held for Sale and Discontinued Operations
The International Public Sector Accounting Standards Board® (IPSASB®) has issued International Public Sector Accounting Standard® (IPSAS®) 44, Non-current Assets Held for Sale and Discontinued Operations.IPSAS 44 is based on International Financial Reporting Standard (IFRS®) 5, Non-current Assets Held for Sale and Discontinued Operations ...
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