Ó An Roinn Caiteachais Phoiblí, Seachadta ar an bPlean Forbartha Náisiúnta, agus Athchóirithe
Foilsithe
An t-eolas is déanaí
Teanga: Níl leagan Gaeilge den mhír seo ar fáil.
As part of the modernisation of the Public Reporting and Accounting Framework, the Department of Public Expenditure, National Development Plan Delivery and Reform has also been developing Central Government Accounting Manuals (CGAM).
The CGAM provide implementation guidance on the CGAS being introduced and are designed to support the Finance Officers in compliance with the new CGAS. Where appropriate, a guidance manual will combine a number of standards as in the case of impairment.
As with the CGAS, the overall number of CGAM to be developed will change over the project as new standards are issued by IPSAS and existing CGAS amended/withdrawn, giving rise to updated requirements for implementation guidance.
The CGAM will generally be introduced at the same time as the related CGAS. The CGAM published below, for information purposes only, come into effect from 1 January 2024.
CGAM 4 The Effects of Changes in Foreign Exchange Rates
CGAM 17 Property, Plant and Equipment
CGAM 19 Provisions Contingent Liabilities
CGAM 21 and 26 Impairment of Cash and Non-Cash Generating Assets