Have your say on the applicability of current operational value in ED 210!

ED 210 on Amendments to IPSAS as a Result of the Application of IPSAS 46 Measurement invites comment on the applicability of current operational value to inventories and intangible assets. For more information, refer to the material on the ASB website and the article on “The IPSASB approves an Exposure Draft on the application of current operational value across IPSAS”. 

Specific matter for comment 1 states: 

Do you agree that current operational value is an applicable current value measurement basis for assets in the scope of IPSAS 12, Inventories and IPSAS 31, Intangible Assets, as proposed in Part 1 of this ED? 

If you do not agree please explain your reasoning. 

The ED includes an Alternative View on adding current operational value as an additional measurement basis to the current value model in IPSAS 31. 

To respond to this question, ED 210 can be accessed here. The comment deadline is 8 November 2024.