IPSAS is becoming and will become the World standard for Public Sector entities. IFRS having replaced IAS is now becoming the world standard, but in many ways was not specific enough to the needs of the Public Sector.
IPSAS is becoming and will become the World standard for Public Sector entities. IFRS having replaced IAS is now becoming the world standard, but in many ways was not specific enough to the needs of the Public Sector.
About Course:
Designed for finance professionals in the public sector the course will benefit anyone who requires an understanding of international financial reporting standards within the public sector.
It is also suitable for:
Accountants and finance staff at all levels involved in the preparation of financial statements
IFRS and IPSAS implementation and maintenance teams
Internal auditors and consultants dealing with financial reporting
This programme will help our clients to assist not only in meeting the challenges of introducing IPSAS, but also to secure the benefits of improved financial management to help secure organisational objectives and goals of each public service organisation.
It will also compare IFRS against IPSAS so that the participants can see the main differences.
The key topics covered are:
Context of IFRSs and IPSASs
Financial statement presentation
Funding, revenue and expenditure
Asset and liability reporting
Entity consolidation and combination
Disclosure and other matters
Background to IPSAS
The Technical Bases
Links and implications to and for broader strategies: Financial Management, Taxation, Asset Management, Governance and accountability
The Standards
Financial reporting
Satisfying donor & stakeholder requirements
Implications for Internal and External Audit
Impact on financial processes and systems
Implementation
How to formulate a documented action plan
How to manage substantial financial resources
How to develop skills to aid implementation, capacity development, benefits realisation and risk management plans
How to provide wider training and how to contribute to the strategic consequences of IPSAS
How to implement
How to reduce risk of qualified accounts
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