References
- IPSASB. (2022). IPSAS 45, Property, Plant, and Equipment, 2022. https://www.ifac.org/system/files/meetings/files/7-Property-Plant-and-Equipment_Final.pdf.
- IPSASB. (2023a). IPSASB Conceptual Framework, 2014, and updated Chapter 5, 2023. https://www.ifac.org/system/files/meetings/files/5-Conceptual-Framework-Next-Stage-Chapter-5.pdf.
- IPSASB. (2023b). IPSAS 46, Measurement. https://www.ifac.org/system/files/meetings/files/4.3.1-IPSAS-46-TRACK-CHANGES.pdf.