International Public Sector Accounting Standards (Ipsas)


5 days


22 – 26 Jul, 2 – 6 Dec, 15 – 19 Apr, 2 – 6 Sep, 18 – 22 Mar 2019  




Holiday Inn Express Hotel 1 Priddys Yard Croydon CR0 1TS

Course Objective:

There has been increasing pressure for governments around the world to be more accountable for their public budgets with governments and to produce accurate, meaningful and transparent financial statements. International Public Sector Accounting Standards (IPSAS) enable public entities to show clear accrual accounting and budgeting techniques and demonstrate results-based monitoring and reporting.

This workshop will provide the comprehensive understanding of applying IPSAS from the IASB’s IFRS standards to the framework of public bodies and enable delegates to increase transparency and develop a better system of performance/results measurement of costs and cost budgets. Though the use of case studies of all the major topics, delegates will gain a working knowledge of how to apply and adopt IPSAS to their organisation. We will conduct discussions on how to overcome the challenges faced by other entities in implementing IPSAS.

Who should attend

This course is highly beneficial to delegates who have a good knowledge of Accounting and finance principles and who are looking for best practice and structured ways of achieving leading edge strategic delivery both in planning and implementation of IPSAS.

This course can also be taken in

Accra: 22 – 26 Apr, 26 -30 Aug, 25 – 29 Nov, 28 Jan- 1 Feb, 1 – 5 Apr 2019

Dubai: 12 – 16 Aug, 9 -13 Sep, 7 – 11 Oct, 9 – 13 Dec, 4 – 8 Feb 2019 

Texas: on request

Course Content

Programme outline

  • Conceptual framework for general purpose financial reporting by public sector entities
  • In-depth Look at Key Standards: Hyperinflation, adjusting and non-adjusting events, disclosure requirements, investments reporting – equity/costs, interest in joint ventures
  • Accounting and financial reporting for service concession arrangements
  • Amendments, reviews and changes in IPSAS and expected future developments
  • IPSASB projects, consultation papers, resources, reference materials and research on IPSAS
  • Presentation of Financial Statements and Cash Flow Statements
  • Accounting Policies, Changes in Accounting Estimates and Errors
  • Foreign Exchange Rates
  • Consolidated and Separate Financial Statements
  • Property – valuation, depreciation, expensing, capitalisation, lessee and lessor, inventories, construction contracts
  • Impairment of Non-cash generating assets and cash-generating assets

Book this course

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