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IPSAS 23 Policy Paper

Page 1 of 21 UNDP ACCOUNTING POLICY NON-EXCHANGE REVENUE RECOGNITION UNDER IPSAS 23 22 MAY 2020 DocuSign Envelope ID: 8C5C6D31-01BC-4EB2-AB12-8E57CBD91A48 Page 2 of 21 Document Information Title IPSAS Policy Paper on UNDP’s Non-exchange Revenue Document type Accounting policy Status Final History Version Date (mm/dd/yyyy) Author Description 1.0 22/05/2020 Harkiren Kaur / Adam Phillion Final …

Content Type: Document Document Type: Policy Effective Date: 22-05-2020

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