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This IPSAS Basics online course reviews the key accounting requirements of the IPSAS accruals basis standards. We look at the main presentation and disclosure requirements, application of the accruals concept and the key recognition and measurement standards, focusing on areas of key importance to public sector entities.
This level-1 (basic) module on introduction to IPSAS focuses on explaining and illustrating the role of the IPSASB. It covers important concepts such as transparency and accountability and addresses the global harmonization of public sector accounting.
This level-1 (basic) module on long-term (non-current, non-financial) assets introduces and explains the key accounting requirements of the IPSAS accruals basis standards relating to such assets. The module includes coverage of the main recognition, measurement, presentation and disclosure requirements, for IPSAS compliant accounting for long-term assets.
This module describes the difference between inventory (current assets) and property, plant and equipment (long-term assets). It explains how to calculate the cost of inventories and the accounting for inventories held for sale versus inventories held for distribution. Presentation and disclosure requirements pertaining to inventories are presented.
This module clearly explains the difference between exchange and non-exchange revenue transactions, allowing you to understand how to correctly classify such transactions. The module includes comprehensive coverage of recognition, measurement and disclosure requirements for both non-exchange and exchange transactions.
This module is focused on explaining the key accrual accounting concepts within the IPSASB Conceptual Framework. Principles-based accrual accounting standards, such as IPSAS, are underpinned by a conceptual framework that provides the broad principles on which the accounting standards are built.
This level-1 (basic) module on financial statement fundamentals focuses on explaining and illustrating the key standards applied for the presentation of IPSAS-compliant financial statements. It therefore includes IPSAS 1 Presentation of Financial Statements, IPSAS 2 Cash Flow Statements, IPSAS 18 Segment Reporting, and IPSAS 14 Events after the Reporting Date.
This level-1 (basic) module on the accounting for employee benefits (IPSAS 25) and other liabilities under IPSAS explain the accounting for a variety of employee benefits and address contributions received in advance, accounts payable, and accrued liabilities. Coverage of recognition, measurement and disclosure requirements as per IPSAS 25 is provided.
This module is explains the recognition criteria and measurement bases for provisions, contingent liabilities, and contingent assets (IPSAS 19). The modules explains what information is required to be disclosed in the financial statements to enable users to understand their nature, timing, and amount of provisions, contingent liabilities, and contingent assets.
This level-1 (basic) module on the accounting for financial instruments. The module therefore provides illustration and explanation of the requirements stipulated in the three IPSAS that apply here; IPSAS 28 Financial Instruments Presentation; IPSAS 29 Financial Instruments: Recognition and Measurement; and IPSAS 30 Financial Instruments: Disclosures.
This module provides comprehensive coverage of the complex issues facing first-time adopters of accrual based IPSAS. Coverage includes the current transitional provisions in IPSAS as well as IPSAS 33. The module will provide guidance on setting up the conversion project, with application demonstrated via practical case studies and examples.
The ultimate in-depth IFRS learning experience, held in a great city! Spend two weeks learning and practicing International Financial Reporting Standards in detail under the guidance of our international specialists, and also supplement your training with a city tour and other benefits arranged by IASeminars.
This three-day interactive workshop is an overview of the major technical issues involved in IFRS and the critical differences between IFRS and US GAAP.
The ultimate in-depth IPSAS learning experience, held in a great city! Spend two weeks learning and practicing IPSAS in detail under the guidance of our international specialists, and also supplement your training with a city tour and other benefits arranged by IASeminars.
This two-day course provides an in-depth coverage of IFRS 9 Financial Instruments to enable participants to assess the business and financial implications of adopting the new standard.
This two-day course presents the information needed to identify the specific requirements of the new IASB IFRS 15 and FASB’s Topic 606 revenue recognition standard.
This two-day course provides a comprehensive view of the most important accounting and reporting requirements for derivatives and hedging activities under IFRS (IAS 39 and IFRS 9) and the disclosure requirements under IFRS 7.
This two-day overview course reviews the key accounting requirements of the IPSAS accruals basis standards. We look at the main presentation and disclosure requirements, application of the accruals concept and the key recognition and measurement standards, focusing on areas of key importance to public sector entities.
This 20-day, eLearning course is a clear and concise introduction to key technical issues involved in understanding and applying IFRSs.
This two-day course is a clear and concise introduction to key technical issues involved in understanding and applying IFRSs.
This four-day workshop provides small and mid-sized manufacturers with the intellectual and physical tools needed to incorporate accurate and relevant activity-based cost information into their company’s decision making processes through the design, construction and use of an Excel-based cost model that accurately reflects the economics that underlie the manufacturer’s business.
This two-day course brings delegates up-to-date with newly effective and newly issued IFRSs including Interpretations, recent amendments to existing Standards and Interpretations, Exposure Drafts and other recent developments.
This five-day course provides a detailed overview of the major technical issues encountered when producing IFRS-compliant financial statements.
This five-day course provides a comprehensive overview of the most important requirements for understanding and applying International Public Sector Accounting Standards (IPSAS) under the accruals basis.
This course enables professionals working in public sector finance and accounting roles worldwide to take their finance skills to an advanced level. The ultimate in-depth learning experience, held in a great city! Spend two weeks studying under the guidance of our international specialists, and also supplement your training with a
This two-day course provides a detailed overview of the major technical issues encountered when accounting for leases under IFRS.
This two-day course provides a comprehensive view of the most important accounting, reporting and disclosure requirements for financial instruments under IPSAS 28-30 and making linkages between the IPSAS and the corresponding IAS/IFRS.
In 2015 the IPSASB will release IPSAS 33, First-time Adoption of Accrual Basis IPSAS to replace the transition guidance currently within individual Standards. This two-day course provides a comprehensive guide to the transitional provisions and implementation guidance under IPSAS, both as currently applied and under the new Standard.