This module on introduction to IPSAS focuses on explaining and illustrating the role of the IPSASB. It covers important concepts such as transparency and accountability and addresses the global harmonisation of public sector accounting.

Learning Objectives:

  • Explain the two key drivers for better accounting in the public sector
  • Understand why harmonisation of public sector accounting practices is being pursued globally
  • Appreciate the concepts of accountability and transparency
Skill Level: Beginner