This one-day course brings delegates up-to-date with the latest pronouncements from the International Public Sector Accounting Standards Board (IPSASB). It provides delegates with information focused on the recent and upcoming changes to IPSAS. This update course also serves as a supplement to our overview Courses (see Course 3000: IPSAS (Accrual Basis) Immersion Workshop and Course 3011: IPSAS Fundamentals - Accrual Basis), which provide comprehensive overviews of the requirements for understanding and applying IPSASs.

This program updates on recent and future IPSAS developments, including Exposure Drafts and Consultation Papers. Topics are updated ahead of each course to ensure coverage of new / emerging issues. As a general principle, the course aims to cover those accrual basis Standards that at the date of the course have been issued but are not yet mandatory and those which become mandatory in the current year.

Course participants are encouraged to raise issues and interact with other delegates and explore their practical concerns about applying the new requirements.

This program answers questions such as:

  • What are the recent changes in IPSASs?
  • Which changes are mandatory and which represent guidance?
  • When will new requirements be effective?
  • Which entities should apply the changes?
  • What are the application and transition rules relating to new pronouncements?
  • What are the likely future changes in IPSASs and when will these take place?

Learning Objectives

  • Understand new IPSAS requirements, including accounting policies and disclosures
  • Apply recent and revised IPSAS
  • Increase planning opportunities through awareness of likely future IPSAS changes
  • Increase awareness of issues involved in the implementation of IPSAS and how to deal with them
  • Plan ahead for issues that arise when implementing future developments and anticipated IPSAS
  • Learn the sources of IPSAS guidance that are available
  • Interact with delegates who are involved in implementing IPSAS

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Skill Level: Beginner