Session on IPSAS 46 Measurement

IPSAS 46 on Measurement is a new standard on the measurement of assets and liabilities and forms part of the IPSAS suite of standards. It is effective from 1 January 2025. IPSAS 46 introduces a new public sector measurement basis for non-monetary assets held for service delivery, called current operational value.

We held sessions with our stakeholders on IPSAS 46 as part of the ASB’s Measurement project to gather views from stakeholders on the suitability of the principles in the IPSAS standard for the development of a Standard of GRAP on Measurement. Access the presentation and the recording of the session using these links:

• Presentation
• Recording