How should assets that are held for their value to the organisation in delivering services be measured, both initially and subsequently? What if the asset is donated and how is valuation impacted if the asset has to be returned? If an asset that is being held for its service potential (e.g. does not generate any income, or income at below market rate) is impaired, how is the impairment calculated? When an impairment has been recognised, what disclosures should be made?
Find out about IFR4NPO’s upcoming free webinar exploring this issue here.
To get a more in depth understanding of our thinking about Measurement of non-financial asset for service benefit read the IFR4NPO Consultation Paper Part 2: Issue 4 available here.
Click here to see webinar resources (slides and recordings) on this topic. The videos have sub-titles in French and Spanish.
