Introducing IPSAS (online)

Course code: 3901e


International Public Sector Accounting Standards Board (IPSASB) and the IPSAS that it establishes have increasingly become applied for international standardisation of public sector accounting practices. International Public Sector Accounting Standards (IPSAS) apply to public sector entities.

The IPSASB is, today, an independent standard-setting board under the auspices of the International Federation of Accountants (IFAC). IFAC and its standard-setting boards is becoming an increasingly integral player in global financial governance processes.

Harmonising accounting practices and financial reporting across country borders should contribute to the establishment of a largely homogenous basis for underlying assumptions for accounting and financial reporting. IPSAS therefore supports harmonisation between countries public sector financial reporting.

This module considers the critical role of better accountability and transparency that underpin the global drive for global harmonisation of public sector accounting and financial reporting through the adoption of IPSAS.

This module answers questions such as:

  • What are key drivers for better accounting in the public sector?
  • Why is harmonisation of public sector accounting practices is being pursued globally?
  • What role does the IPSASB play globally?
  • How does the concepts of accountability and transparency relate to accounting and financial reporting in the public sector?

How does a self-study module work?

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How does an instructor-led course work?

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IPSAS Online
Frequently Asked Questions

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IASeminars IPSAS Online courses


  • Why harmonise Public Sector Accounting Practices?
    • Introduction to IPSAS and global harmonisation of public sector accounting practices
  • Transparency
  • Accountability
  • Introducing the IPSASB
  • High-level overview of the IPSAS

Teaching method

This is a self-study online module and usually takes 1-3 hours to complete. It includes interactive lessons, a case study, practice and final exams and, on passing the final exam you, will be awarded a CPE certificate. All course content may be accessed through any device: desktop, laptop, tablet or smartphone so you can learn whenever and wherever you wish.

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IPSAS Online
Frequently Asked Questions

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Free Sampler Module
IASeminars IPSAS Online

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Understanding of basic accounting principles based on any national standards in the public sector. No advance preparation is required for this course.

Course benefits

  • Explain the two key drivers for better accounting in the public sector
  • Understand why harmonisation of public sector accounting practices is being pursued globally
  • Understand the role of the IPSASB and IPSAS
  • Appreciate the concepts of accountability and transparency

Who should attend?

Participants who require a high level overview and awareness of the core IPSAS accruals based standards including:

  • Finance and accounting managers of public sector entities considering to adopt IPSAS
  • Government officials and project managers responsible for IPSAS transition
  • Accountants and finance staff of public sector entities and similar agencies (e.g. UN) in the process of adopting IPSAS
  • Accountants and finance staff moving from private to public sector environments
  • Operations mangers of public entities needing an awareness of public sector financial reporting
  • Internal auditors of entities that have adopted IPSAS or are in the process of doing so
  • Accounting practitioners, consultants and external auditors
  • Analysts of public sector entities


  • Our eLearning courses are designed to allow online interaction with our expert instructors, while covering the same content as our highly popular live training courses.


  • Self Study

    This module is designed as a self-study course and is not supported by an instructor. If you prefer instructor led online training you should choose our Course 3030e: IPSAS (Accrual Basis) - Basics online course.

In House

To bring this course in-house please contact us and we will be pleased to assist

Course details

Course schedule

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1 Aug 2018 Online

Course level:
Start date:
1 Aug 2018
Finish date:
30 Aug 2018
GBP 99
Subject to Sales tax for all course purchases made in the UK, and Canada. (Read more)
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