Interpretation and Application of IPSAS Course

Introducing Public Sector Accounting
 IPSAS and public sector entities
 Why converge public sector accounting practices?
 The International Public Sector Accounting Standards Board (IPSASB)
Accrual-based IPSAS: Part 1
 The IPSASB conceptual framework and key accrual accounting concepts
 Financial statements
 Disclosure standards
 Long-term (non-current assets)
 Current assets
 Service concession arrangements: grantor
 Leases and leasing arrangements

Accrual-based IPSAS: Part 2
 Revenues and expenses
 Employee benefits, social benefits, and other liabilities
 Provisions and contingencies
 Budget reporting
 Financial instruments
 Consolidations and strategic investments
 Specific standards: accounting for agriculture and accounting in hyperinflation economies
 Recommended practice guidelines
Cash-based IPSAS
 Content part 1 cash basis IPSAS
 Examples of use of cash basis IPSAS
 Content part 2 cash basis IPSAS
Making the Transition to IPSAS
 Project management perspective
 What is the starting point for transition?
 Different paths of IPSAS adoption
 First-time adoption of accrual basis IPSAS

1ST BATCH: Tuesday, January 27, 2026 — Friday, January 30, 2026.

2ND BATCH: Tuesday, May 19, 2026 — Friday, May 22, 2026.

3RD BATCH: Tuesday, September 15, 2026 — Friday, September 18, 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.