This IPSAS Essentials online course reviews the key accounting requirements of the IPSAS accruals basis standards. We look at the main presentation and disclosure requirements, application of the accruals concept and the key recognition and measurement standards, focusing on areas of key importance to public sector entities.

This is a ten module instructor-led course with modules on:

  • Introducing IPSASB: Why Converge Public Sector Accounting Practices?
  • The IPSASB Conceptual Framework and Key Accrual Accounting Concepts
  • Long-Term (Non-Current) Assets
  • Current Assets
  • Revenues and Expenses
  • Financial Statements Fundamentals
  • Employee Benefits, Social Benefits, and Other Liabilities
  • Provisions and Contingencies
  • Financial Instruments Fundamentals
  • Making the Transition to IPSAS
Skill Level: Beginner