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Programme and Operations Policies and Procedures

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POPP>Administrative Services>Asset Management (Intangible Assets)>Acquisition, Development and Maintenance
Acquisition, Development and Maintenance

1.0 Relevant Regulations and Rules
UNDP Rules and Regulations

Financial Regulation 16.02 and Financial Rule 116.02.

IPSAS - 2012 Handbook of International Public Sector Accounting Pronouncement
2.0 Policies
Main Policy
Intangible Assets: Acquisition, Development and Maintenance

 Related Policies
IAS 38 - Intangible Assets
Internal Control Framework

Property, Plant and Equipment (PPandE)
Intangible Assets: Amortizations, Reconciliations, Reports and Centralized Functions

Language English | Español | Français
Page Properties
Key Words
Focal Point
George Peradze,Vera Kirienko
Effective Date
Planned Review Date
Summary of Changes/Comments
February 14, 2020 - The UNDP Service Request Form User Guide is now linked in clause 19 of the policy.

February 07, 2020 - Two terms changed throughout the updated policy: GSSU replaced GSSC while DMS changed to UNDP Service Request Portal.

August 02, 2019 - The Intangible Assets: Acquisition, Development and Maintenance policy is available in French. To access the document, click on the French language tab.

2016 - Reviewed and edited (without substantive changes) in Q1.