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Property, Plant and Equipment (PP&E)
12648891
09/02/2021 17:04:00
The term “Property Plant and Equipment” refers to a tangible or physically verifiable item that meets ALL the following five criteria
Provides future economic or service benefits
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Immobilisations corporelles (PP&E)
3009186
31/07/2019 22:11:00
« Immobilisations corporelles »désigne un élément corporel ou physiquement vérifiable répondant aux CINQ critères suivants
fournit au Programme des Nations Unies pour le
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Utilisation et contrôle;Gestion des actifs;a) Immobilisations corporelles;b) Immobilisations incorporelles;c) Contrats de location-financement;Immobilisations corporelles selon les normes comptables internationales du secteur public (IPSAS);Impact sur l’utilisation du budget;Soldes de début d’exercice IPSAS des immobilisations corporelles pour 2012;Actifs et clôture de projets
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