Module 2: Assets

• IPSAS 12 – Inventories
• IPSAS 16 – Investment Property
• IPSAS 21 & 26 – Impairment of Assets
• IPSAS 27 – Agriculture
• IPSAS 31 – Intangible Assets
• IPSAS 32 – Service Concession Arrangements
• IPSAS 43 – Leases
• IPSAS 45 – Property, Plant and Equipment
IPSAS 51 – Tangible Natural Resources