IPSAS 46 Measurement and IPSAS 45 PPE practical course one hour 20261016 0213

0:00 Welcome 0:55 Module 0: why measurement matters, one asset, four values 4:36 Module 1: the IPSAS 46 measurement map 10:03 Module 2: the two measurement models 13:44 Module 3: historical cost 18:10 Module 4: current operational value 27:14 Module 5: fair value 32:35 Module 6: cost of fulfillment 37:48 Module 7: the three measurement techniques 39:28 Module 8: IPSAS 45 in practice 47:57 Module 9: three points to take away, and close