ABSTRACT
Presentation (Based on IAS 32) ..................................502 14.1.4.15 IPSAS 16. Investment Property (Based on IAS 40) ....502 14.1.4.16 IPSAS 17. Property, Plant, and Equipment (Based
on IAS 16) ..................................................................502 14.1.4.17 IPSAS 18. Segment Reporting (Based on IAS 14) ......502 14.1.4.18 IPSAS 19. Provisions, Contingent Liabilities, and
Contingent Assets (Based on IAS 37) .........................503 14.1.4.19 IPSAS 20. Related Party Disclosures (Based on
IAS 24) .......................................................................503 14.1.4.20 IPSAS 21. Impairment of Non-Cash Generating
Assets and IPSAS 26. Impairment of Cash Generating Assets (Based on IAS 36) .........................503
14.1.4.21 IPSAS 22. Disclosure of Information about the General Government Sector (no comparable IAS) ......503
14.1.4.22 IPSAS 23. Revenue from Non-Exchange Transactions (Taxes and Transfers) (no comparable IAS) ........................................................................... 504
14.1.4.23 IPSAS 24. Presentation of Budget Information in Financial Statements (no comparable IAS) ................ 504
