As governments and public bodies worldwide move from cash to accrual accounting, the International Public Sector Accounting Standards (IPSAS) have become the benchmark for transparent, comparable public sector financial reporting. This advanced programme equips senior public sector finance professionals to apply IPSAS and to lead the transition to accrual-based reporting.
Designed for an international audience from officer to director level, the programme covers the IPSAS framework, the major accrual standards, the cash-basis IPSAS, first-time adoption, and the practical challenges of implementation and transition. It addresses how IPSAS interacts with broader public financial management reform and emerging public sector reporting requirements.
Course Objectives
Upon the successful completion of this program, attendees will be able to:
- Critically appraise IPSAS and its role
- Understand the IPSAS conceptual framework
- Distinguish cash and accrual basis IPSAS
- Apply the presentation of financial statements
- Account for revenue and expenses
- Account for property, plant, and equipment
- Account for financial instruments
- Account for provisions and liabilities
- Apply employee benefits and social benefits standards
- Apply consolidation in the public sector
- Apply the cash-basis IPSAS
- Lead first-time IPSAS adoption
- Manage the transition to accrual accounting
- Address implementation challenges
- Link IPSAS to PFM reform
- Anticipate emerging trends in public sector reporting
Course Outline
- Module 1: IPSAS & Its Role
- Module 2: The IPSAS Conceptual Framework
- Module 3: Cash vs Accrual Basis IPSAS
- Module 4: Presentation of Financial Statements
- Module 5: Revenue & Expenses
- Module 6: Property, Plant & Equipment
- Module 7: Financial Instruments
- Module 8: Provisions & Liabilities
- Module 9: Employee & Social Benefits
- Module 10: Consolidation in the Public Sector
- Module 11: The Cash-Basis IPSAS
- Module 12: First-Time IPSAS Adoption
- Module 13: Transition to Accrual Accounting
- Module 14: Implementation Challenges
- Module 15: Emerging Trends: Public Sector Reporting
Who Should Attend
This advanced programme is designed for public sector accountants, government finance officials, auditors, donor and development finance professionals, and senior officers responsible for public sector financial reporting and IPSAS adoption internationally.
Registration & Inquiry
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