References
IPSAS 1, Presentation of financial statements
IPSAS 2, Cash flow statements
IPSAS 3, Accounting policies, changes in accounting estimates and errors
IPSAS 12, Inventories
IPSAS 13, Leases
IPSAS 17, Property, plant, and equipment
IPSAS 18, Segment reporting
IPSAS 21, Impairment of non-cash-generating assets
IPSAS 26, Impairment of cash-generating assets
IPSAS 31, Intangible assets
Jones R, Pendlebury M (2000) Public sector accounting. Pearson Education, Harlow
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Maffei, M. (2016). Amortization and Depreciation. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_2276-1
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DOI: https://doi.org/10.1007/978-3-319-31816-5_2276-1
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Publisher Name: Springer, Cham
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