IPSAS 46 - Measurement

CPD hours:  1

IPSAS 46 – Measurement establishes principles for how entities in the public sector determine and apply measurement bases for assets and liabilities in financial statements. It ensures consistency, comparability, and transparency when measuring items across different IPSAS standards, aligning with the IPSASB’s Conceptual Framework.

The standard provides guidance on the selection and application of appropriate measurement bases for public sector financial reporting. Its aim is to enhance the relevance and faithful representation of financial information by ensuring that measurements reflect the underlying economic substance of transactions and events.

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