New IPSAS 45 & 46 Current Operational Value

The past six months has proven to be a big year with changes in accounting standards and the associated impact on valuation, depreciation and disclosures.  After almost ten years of work by the IPSASB following the IASB’s issue of IFRS13 and the development of a new conceptual framework in 2016, the IPSASB has now removed IPSAS17 and replaced it with IPSAS45 and IPSAS46. This introduces a new concept (Current Operational Value) and removes the old DRC approach as an appropriate valuation methodology.

The webinar will cover - 

* Overview and  background of new standards 

*  Key requirements and concepts

*  Other standards that impact valuation and   depeciation  

*  The impications - valuations going forward

*  Options on how to address the changes 

*  Using valuation data for strategic asset  management