International Public Sector Accounting Standards (IPSAS): A Course for Managers, Directors, and Stakeholders

Introduction to IPSAS
• Overview of IPSAS
• Importance of IPSAS in the public sector
• Benefits of adopting IPSAS
IPSAS Framework
• Conceptual framework of IPSAS
• Qualitative characteristics of financial information
• Elements of financial statements
IPSAS Standards
• IPSAS 1: Presentation of Financial Statements
• IPSAS 2: Cash Flow Statements
• IPSAS 3: Accounting Policies, Changes in Accounting Estimates and Errors
• IPSAS 4: The Effects of Changes in Foreign Exchange Rates
• IPSAS 5: Borrowing Costs
• IPSAS 6: Consolidated and Separate Financial Statements
• IPSAS 7: Investments in Associates
• IPSAS 8: Interests in Joint Ventures
• IPSAS 9: Revenue from Exchange Transactions
• IPSAS 10: Financial Reporting in Hyperinflationary Economies
• IPSAS 11: Construction Contracts
• IPSAS 12: Inventories
• IPSAS 13: Leases
• IPSAS 14: Events After the Reporting Date
• IPSAS 15: Financial Instruments: Disclosure and Presentation
• IPSAS 16: Investment Property
• IPSAS 17: Property, Plant, and Equipment
• IPSAS 18: Segment Reporting
• IPSAS 19: Provisions, Contingent Liabilities and Contingent Assets
• IPSAS 20: Related Party Disclosures
• IPSAS 21: Impairment of Non-Cash-Generating Assets
• IPSAS 22: Disclosure of Financial Information About the General Government Sector
• IPSAS 23: Revenue from Non-Exchange Transactions (Taxes and Transfers)
• IPSAS 24: Presentation of Budget Information in Financial Statements
• IPSAS 25: Employee Benefits
• IPSAS 26: Impairment of Cash-Generating Assets
• IPSAS 27: Agriculture
• IPSAS 28: Financial Instruments: Presentation
• IPSAS 29: Financial Instruments: Recognition and Measurement
• IPSAS 30: Financial Instruments: Disclosures
• IPSAS 31: Intangible Assets
• IPSAS 32: Service Concession Arrangements: Grantor
• IPSAS 33: First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs)
• IPSAS 34: Separate Financial Statements
• IPSAS 35: Consolidated Financial Statements
• IPSAS 36: Investments in Associates and Joint Ventures
• IPSAS 37: Joint Arrangements
• IPSAS 38: Disclosure of Interests in Other Entities
• IPSAS 39: Employee Benefits
• IPSAS 40: Public Sector Combinations
Implementing IPSAS
• Challenges and best practices in implementing IPSAS
• Transitioning from cash-based to accrual-based accounting
• Stakeholder engagement and communication
IPSAS and Public Financial Management
• IPSAS and budgeting
• IPSAS and performance reporting
• IPSAS and transparency

1ST BATCH: Tuesday, February 24, 2026 — Friday, February 27, 2026.

2ND BATCH: Tuesday, June 23, 2026 — Friday, June 26, 2026.

3RD BATCH: Tuesday, October 20, 2026 — Friday, October 23, 2026.

The training methodology integrates lectures, interactive discussions, collaborative group exercises, and
illustrative examples. Participants will acquire a blend of theoretical insights and hands-on practical
experience, emphasizing the application of learned techniques. This approach ensures that attendees return
to their professional environments equipped with both the competence and self-assurance to effectively
implement the acquired skills in their responsibilities.