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International Public Sector Accounting Standards (IPSAS)

Our customised IPSAS training programs empower finance professionals with specialized knowledge for public sector financial reporting. We facilitate a smooth and efficient transition to IPSAS compliance with 30-36 hours of comprehensive training.

Comprehensive IPSAS knowledge

Compliant financial statements

Seamless IPSAS migration

Expert disclosure implementation

Course Duration: 30-36 Hours

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Who Should Attend

Our IPSAS course is designed for specific professionals and institutions

Professionals

  • Accounting and Finance staff
  • Auditors
  • Consultants
  • Professors
  • Financial decision makers
  • Senior budget holders
  • Policymakers
  • Financial officers

Target Institutions

  • Ministry of Finance
  • National Audit Office (SAI)
  • Professional Accountancy Organizations
  • Professional Audit Organizations
  • NPOs planning IPSAS adoption
  • Universities
  • Academic Institutions

What You Will Gain

After completing this comprehensive course, you'll develop these key competencies:

Deep IPSAS knowledge application

Risk mitigation strategies

Accounting policy development

Global standards awareness

Cost-benefit analysis skills

System modification expertise

Enhanced accountability practices

Compliant financial statement preparation

Organizational IPSAS migration

Disclosure requirement implementation

Course Content

Our comprehensive curriculum covers all aspects of IPSAS implementation

01

Introduction to Public Sector Accounting

  • What is Accounting
  • Basis of Accounting
  • Evaluation of Public Sector Accounting
  • Accounting Standards
02

International Public Sector Accounting Standards (IPSAS)

  • History of IPSAS
  • Scope of IPSAS
  • To whom IPSAS apply
  • Authority of IPSAS
03

Cash Basis IPSAS

  • Cash Basis of Accounting
  • Mandatory Disclosures
  • Encouraged Disclosures
  • Step towards Accrual IPSAS
04

Accrual Basis IPSAS and Presentation

  • Accrual Basis of Accounting
  • IPSAS 1 - Presentation of Financial Statements
  • IPSAS 2 - Cash Flow Statements
  • IPSAS 3 - Changes in Accounting Policies, Estimates & Errors
05

Revenues & Expenses

  • IPSAS 9 - Exchange Transactions
  • IPSAS 23 - Non-Exchange Transactions
  • IPSAS 47 - Revenue
  • IPSAS 11 - Construction Contracts
  • IPSAS 42 - Social Benefits
06

Assets

  • IPSAS 12 - Inventories
  • IPSAS 17 & 45 - Property, Plant & Equipment
  • IPSAS 31 - Intangible Assets
  • IPSAS 16 - Investment Property
  • IPSAS 43 - Leases
  • IPSAS 21 & 26 - Impairments
  • IPSAS 32 - Service Concession Assets
  • IPSAS 44 - Non-Current Assets held for sale
07

Liabilities

  • IPSAS 39 - Employee Benefits
  • IPSAS 19 - Provisions, Contingent Liabilities & Contingent Assets
08

Financial Instruments

  • Definitions
  • Classification of Financial instruments
  • Recognition & Impairment
  • Derivatives
  • Derecognition & Disclosures
09

Consolidation and Combinations

  • Investments in Associates & Joint Ventures
  • Separate & Consolidated Financial Statements
  • Disclosures of Interest in various entities
  • Public Sector Combinations
10

Disclosure Standards

  • IPSAS 46 - Measurement
  • IPSAS 18 - Segment Reporting
  • IPSAS 20 - Related Party Disclosures
  • IPSAS 22 - Disclosures about the General Government Sector
  • IPSAS 24 - Presentation of Budget Information in Financial Statements
11

Transition to Accrual IPSAS

  • IPSAS 33 - Migration from Cash to Accrual basis
  • Exemptions & Transition Provisions
  • First-time adoption
  • Change management
12

Implementation & Adoption

  • Selection of Strategy for Implementation
  • Phases in implementation
  • Support Analysis for Transition
  • Adoption of Changes

Benefits of IPSAS

Implementation of IPSAS standards provides numerous advantages for public sector organizations

Transparency
Improved accountability
Creditability & Reliability
Timely recognition of revenue
Global comparison
Budget comparison
Better planning
International finance

Recommended Certifications

Further your IPSAS expertise with these specialized certifications

CIPFA
  • CPFA
  • Diploma in IPSAS
  • Certificate in IPSAS
ACCA
  • Certificate in IPSAS
  • Certificate in PFM
Other
  • Certified Public Accountant (CPA)

Ready to Advance Your IPSAS Expertise?

Join our comprehensive 30-36 hour training program and become an IPSAS implementation expert