International Public Sector Accounting Standards Course

Overview Objectives Audience Methodology Contents Certificate FAQ's

Course Overview

IPSAS has been developed to enhance the quality, consistency, and transparency of public sector financial reporting worldwide. Issued by the International Public Sector Accounting Standards Board (IPSASB), they are cash-based standards and accruals standards used for the preparation of general-purpose financial statements by governments and other public sector entities around the world.

This training course is intended to enable the participants to understand IPSAS and the framework for public sector accounting. The training course provides an overview of the most important requirements for preparing financial statements and disclosures under IPSAS, with specific insight.

Important Features

The important features of the International Public Sector Accounting Standards (IPSAS) training course are:

Implementing IPSAS standards
Producing financial statements
Developing IPSAS Strategies
Understanding International Accounting Standards (IAS)
Learning Generally Accepted Accounting Principles (GAAP)

Learning Objectives

Participants on the International Public Sector Accounting Standards (IPSAS) training course will be able to:

Identify how IPSAS will fit with their organization
Comprehend the core IPSAS values
Explain the key differences in the new standards
Recognize what compliant statements will look like
Deploy key strategies for migration to IPSAS standards
Set clear steps towards implementation
Adopt IPSAS disclosure requirements, including accounting policies

Target Audience

The International Public Sector Accounting Standards (IPSAS) training course is suitable for, but not limited to:

Public sector finance and accounting personnel
Professionals seeking to develop their understanding of the public sector accounting methods
Professionals who have a responsibility for auditing or working with public sector organizations
Corporate governance directors
Internal auditors
Corporate compliance officials
Board level members who wish to develop their understanding of IPSAS

Training Methodology

The International Public Sector Accounting Standards (IPSAS) training course will be presented utilising facilitated discussions, captivating PowerPoint presentations, case studies and examples.

Pre & Post course assessments will be used to measure the effectiveness of this training.

Course Contents

Module 1 - Introduction to IPSASB

Key Topics

An overview of the work of the Board (IPSASB) includes:
- The organization,
- The characteristics of public sector entities,
- The relationship between IPSAS®
- The purpose of financial statements and any ongoing projects

Module 2 - Financial Statements presentation and accounting policy

Key Topics

Key IPSAS requirements within financial statements (IPSAS® 1)
Producing the statement of financial position
Producing the cash flow statement (IPSAS® 2)
Accounting policies, changes in accounting estimates, and errors (IPSAS® 3)
Segment reporting (IPSAS 18)
Disclosure standards and other topics, presentation of budget information (IPSAS 24)
Reporting changes in net asset position
Producing compliant notes to the accounts

Module 3 - Financial performance

Key Topics

Provides an understanding of:
- Non-exchange revenue (IPSAS® 23)
- Exchange revenue (IPSAS® 9)
- Construction contracts (IPSAS® 11)

Module 4 - Accounting for Assets and Liabilities

Key Topics

Delivers teaching around a wide range of topics including:
- Property plant and equipment (IPSAS® 17)
- Intangible assets (IPSAS® 31)
- Investment property (IPSAS® 16)
- Impairment of cash generating assets (IPSAS® 26)
- Impairment of non-cash generating assets (IPSAS® 21)
- Borrowing costs (IPSAS® 5)
- Inventories (IPSAS® 12)
- Leases (IPSAS® 13)
- Financial instruments (IPSAS® 28, 29, 30)
- Provisions
- Contingent liabilities and contingent assets (IPSAS® 19)
- Events after the reporting date (IPSAS® 14)
- Employee benefits (IPSAS® 25)
- Agriculture (IPSAS® 27)
- Concessions

Module 5 - Consolidation

Key Topics

Delivers training around:
- Consolidated and separate financial statements (IPSAS® 6)
- Interests in joint ventures (IPSAS® 8)
- Investments in associates (IPSAS® 7)
- Translation of financial statements of foreign operations (IPSAS® 4)
- Financial reporting in hyperinflationary economies (IPSAS® 10)
- Disclosure standards and other topics, presentation of budget information (IPSAS® 24)
- Segment reporting (IPSAS® 18)

Module 6 - Disclosure standards

Key Topics

Related party disclosures (IPSAS® 20)
Disclosure of financial information about the general government sector (IPSAS® 22)

Module 7 - Cash-Basis IPSAS®

Key Topics

Delivers training about Part 1 of the cash basis IPSAS®, covering required information in:
- The statement of cash receipts and payments
- Disclosures
- Consolidation under the cash basis
- Presentation of budget information in the financial statements
- The additional (non-mandatory) disclosures encouraged in Part 2 of the cash basis IPSAS®

Module 8 - First-Time Adoption of Accrual-Based IPSAS®

Key Topics

Delivers training cover the following areas:
- Migrating from cash to accrual basis
- First time adoption of IPSAS® (IPSAS® 33)
- Change management and the adoption of IPSAS®

Classroom Session

Dubai

26 - 30 Oct 2026

$5,600

Dubai

21 - 25 Dec 2026

$5,600

Dubai

18 - 22 Jan 2027

$5,600

Kuala Lumpur

01 - 05 Mar 2027

$5,950

Dubai

31 May - 04 Jun 2027

$5,600

Istanbul

14 - 18 Jun 2027

$5,950

Amsterdam

30 Aug - 03 Sep 2027

$5,950

Kigali

06 - 10 Sep 2027

$5,600

Dubai

18 - 22 Oct 2027

$5,600

Dubai

06 - 10 Dec 2027

$5,600

More Schedules

Online Session

Duration: 2 Hrs X 8 Days

Starting Date

23-Nov-2026

$3,000

Starting Date

02-Mar-2027

$3,500

Starting Date

03-Aug-2027

$3,500

Starting Date

01-Nov-2027

$3,500

More Schedules

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Certificate

Upon successful completion of this training, participants will receive a PROMISE Certificate of Completion.

Certificate

Upon successful completion of this training, participants will receive a PROMISE Certificate of Completion.

This Program has been approved for 25.00 HR (General) recertification credit hours toward aPHR , aPHRi , PHR®, PHRca®, SPHR®, GPHR®, PHRi and SPHRi recertification through HR Certification Institute® (HRCI®)

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An exceptional learning experience. This stands out as one of the most comprehensive and well-structured courses I have encountered in my career.