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

Learning Objectives:

  • Relate the concepts of accountability and transparency to accounting and financial reporting in the public sector through IPSAS.
  • Identify why harmonisation of public sector accounting practices is being pursued globally ans who are the main “actors”
  • Indicate the role of the IPSASB and IPSAS in the public sector
Skill Level: Beginner