IPSAS 17 Property, Plant, and Equipment
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IPSAS 17

Withdrawn

Property, Plant, and Equipment

Withdrawn standard. IPSAS 17 Property, Plant and Equipment was superseded for periods beginning 1 January 2025 by IPSAS 45, a comprehensively updated Standard issued as part of the 2023 Standards package (May 2023). Retained as a numbering placeholder with a redirect map.

Issued
Dec 2000
Latest amendment
2023
Covers
Withdrawn – superseded by IPSAS 45
Withdrawn Standard

IPSAS 17 Property, Plant and Equipment was withdrawn for annual financial statements covering periods beginning on or after 1 January 2025 and superseded by IPSAS 45.

IPSAS 17 (2001) was replaced by a comprehensively updated IPSAS 45 incorporating the 2023 Standards package – Measurement, Revenue, and the PP&E rewrite issued together in May 2023.

Replaced by
IPSAS 45 – Property, Plant and Equipment
1

Why This Standard Is Here

Removed from the Handbook – retained here only as a numbering placeholder
IPSAS 17, Property, Plant, and Equipment, was withdrawn as the IPSASB replaced it with a comprehensively updated Standard incorporating current measurement guidance and consequential updates from the broader 2023 Standards package (Measurement, Revenue, and the PP&E rewrite issued together in May 2023). It was superseded for annual financial statements covering periods beginning on or after 1 January 2025.
The 2025 IPSASB Handbook now contains only a one-paragraph removal notice for this number – there is no remaining technical content to build a reference poster from. This page exists so the poster library's numbering stays complete and correctly redirects to the live successor Standard.
2

Superseded by IPSAS 45

A full rewrite, not just a renumbering
IPSAS 17 governed recognition, measurement, depreciation, and derecognition of property, plant, and equipment, using the historical-cost and revaluation models familiar from IAS 16. Its replacement was issued as part of the IPSASB's May 2023 package alongside IPSAS 46 (Measurement) and IPSAS 47 (Revenue), aligning PP&E measurement terminology and mechanics with the Board's updated Conceptual Framework-consistent measurement bases.
IPSAS 45 – Property, Plant, and Equipment
Recognition, initial and subsequent measurement (cost model and current value model), depreciation, componentization, decommissioning/restoration costs, impairment interaction, and derecognition of PP&E – updated to reference IPSAS 46's measurement bases (e.g. "current operational value" terminology) rather than IPSAS 17's older fair-value-centric language.
3

Redirect Map

Withdrawn number → live Standard
WithdrawnSuperseded byEffective date
IPSAS 17IPSAS 45Periods beginning on/after 1 Jan 2025
For current authoritative requirements, see the dedicated standard for IPSAS 45 (Property, Plant, and Equipment) in this library.