Masters in IPSAS

Learning Objective:

• IPSAS 5, Borrowing Costs – components of borrowing costs
• IPSAS 30, Financial Instruments: Disclosures – hedging, credit risk, and accounting for financial contracts
• IPSAS 33, First-time Adoption of Accrual Basis International Public Sector Accounting Standards – classifying financial instruments on initial adoption of accrual basis IPSAS
• IPSAS 13, Leases and IPSAS 17, Property, Plant, and Equipment – IPSAS on impairment, and removal transitional provisions
• IPSAS 21, Impairment of Non-Cash-Generating Assets and IPSAS 26, Impairment of Cash-Generating Assets.  consistency of impairment guidance to account for revalued assets in the scope of IPSAS 17, Property, Plant, and Equipment and IPSAS 31, Intangible Assets.
• IPSAS 33, First-time Adoption of Accrual Basis International Public Sector Accounting Standards. Implementation guidance on deemed cost in IPSAS 33 to make it consistent with the core principles in the Standard
• IPSAS 40, Public Sector Combinations. Review and effective date.