AAAG APPLICATION GUIDANCE ON IPSAS 26: IMPAIRMENT OF CASH-GENERATING ASSETS
This guidance translate IPSAS 26 into practical public sector accounting guidance and explains how entities should identify cash-generating assets and cash-generating units, assess indicators of impairment, measure recoverable amount, recognise […]
AAAG APPLICATION GUIDANCE ON IPSAS 21: IMPAIRMENT OF NON-CASH-GENERATING ASSETS
These Application Guidances provide practical accounting guidance for the impairment of non-cash-generating assets. They are designed to assist public sector entities to apply IPSAS 21 in a simplified and consistent […]
Enhancing The Strategic Role of the Office of The Accountant General (OAG): Research Insights and Recommendations
Over the last two decades or so, reforms of Public Financial Management (PFM) systems have spread across Africa. Yet many countries continue to experience gaps between PFM policy reform, implementation […]
