The IPSAS Policy Manual contains 19 policy notes, essentially covering 18 IPSAS Standards relevant to UNIDO and one International Accounting Standard (IAS 38) on intangible assets.
7. Le manuel IPSAS contient 19 notes d &apos; orientation, couvrant essentiellement 18 normes IPSAS concernant l &apos; ONUDI et une Norme comptable internationale (IAS 38) sur les actifs incorporels.