Accounting for combinations of public sector entities and preparing consolidated financial statements are significant challenges for IPSAS preparers. This two-day program provides a comprehensive understanding of, and hands-on practice in, applying
the IPSAS requirements for determining control, for consolidating subsidiaries and reporting associates and joint arrangements in separate and economic entity financial statements.
Our specialist instructors provide an in-depth review of the relevant standards. In addition they will consider consolidation boundaries at the whole of government level and the implications in relation to Government Financial Statistical (GFS) reporting:
Methods of determining control, significant interest and joint control are demonstrated in an interactive group environment utilizing case studies, illustrative examples, and model financial statements. The program also gives delegates a sound understanding
of the requirements and methodology for consolidation, and application of the equity method under IPSASs.
The course answers questions such as:
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