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IPSAS 45

IPSAS 45 deals with the accounting requirements for Property, Plant and Equipment. This standard sets out the principles for recognizing, measuring, and disclosing public sector assets to ensure transparency and accountability in financial reporting. In this video, we break down key concepts like initial recognition, subsequent measurement, revaluation models, and depreciation methods to help you understand how IPSAS 45 supports effective asset management. Whether you're an accountant, auditor, or public sector professional, this is your guide to mastering IPSAS 45 for better decision-making and compliance!"