Course Overview
Course Objectives:
• To describe the fundamental requirements of accrual-based IPSAS on a standard-by—standard basis.
• To explain the difference between the cash-based IPSAS and accrual-based IPSAS.
• To apply the requirements of IPSAS in the preparation of information for financial statements.
• To describe the workings of IPSASB and interpret financial statements prepared in compliance with IPSAS.
Targeted Audience:
Public Sector employees, accountants, learning providers, national and local governments, policymakers specialising in the public sector, international donors.