<table class="altawail-two-col" width="100%"> <tbody> <tr><!-- Column 1 --></p> <td width="47%"><strong>What will I benefit?</strong></p> <ul> <li>* In this course, participants will develop a solid and practical understanding of the International Public Sector Accounting Standards (IPSAS) and their importance in enhancing transparency, accountability, and financial reporting within government and public-sector entities. They will learn how IPSAS improves the quality and comparability of financial statements, and how these standards are applied in real public-sector environments.</li> <li>* Throughout the program, participants will deepen their knowledge of IPSAS principles, accrual and cash-basis reporting, and the procedures required for transitioning from traditional government accounting systems to IPSAS-compliant frameworks. They will also gain the ability to interpret IPSAS requirements, prepare IPSAS-based financial statements, and handle common accounting challenges faced by government entities.</li> <li>By the end of the course, participants will be equipped with the competencies needed to support sound financial management and compliance with international public-sector reporting standards.</li> </ul> <p><strong>Course Objectives:</strong></p> <p>At the end of this course, the participants should be able to:</p> <ul> <li>Understand the purpose, structure, and scope of IPSAS.</li> <li>Explain the differences between cash basis and accrual basis IPSAS.</li> <li>Apply IPSAS principles when preparing public-sector financial statements.</li> <li>Interpret IPSAS terminology, concepts, and accounting treatments.</li> <li>Manage asset recognition, measurement, depreciation, and impairment under IPSAS.</li> <li>Apply IPSAS requirements related to liabilities, provisions, and employee benefits.</li> <li>Understand revenue and expense recognition under IPSAS.</li> <li>Support the transition process from traditional accounting to IPSAS.</li> <li>Ensure compliance with public-sector financial reporting and governance standards.</li> </ul> </td> <p><!-- GAP Column --></p> <td width="6%"></td> <p><!-- Column 2 --></p> <td width="47%"><strong>Target Audience:</strong></p> <ul> <li>Accountants and financial officers in government entities</li> <li>Public sector finance managers</li> <li>Auditors and compliance officers</li> <li>Budget and planning professionals</li> <li>Financial controllers in non-profit and public-sector organizations</li> <li>Anyone involved in preparing or reviewing public-sector financial reports</li> </ul> <p><strong>Target Competencies:</strong></p> <ul> <li>Public sector accounting</li> <li>Financial reporting and analysis</li> <li>IPSAS application and interpretation</li> <li>Compliance and governance</li> <li>Accrual and cash-basis reporting</li> <li>Asset and liability management</li> </ul> <p><strong>Course Methodology</strong><strong>:</strong></p> <p>This training course will be carried out through the use of best practices and the right combination of engaging and purposeful tools such as:</p> <ul> <li>Practical, relevant case studies</li> <li>Group activities and workshops</li> <li>Related role plays</li> <li>Experiential learning</li> <li>Brainstorming</li> <li>Stimulating mental activities</li> <li>Engaging team competitions</li> <li>Suitable training Videos</li> <li>Presentations</li> <li>Self–assessments</li> <li>Learning with Simulations and Games</li> </ul> </td> </tr> </tbody> </table>

<table class="altawail-two-col" width="100%"> <tbody> <tr><!-- Column 1 --> <td width="47%"><strong>Introduction to IPSAS</strong> <ul> <li>Purpose and evolution of IPSAS</li> <li>Benefits of adopting IPSAS in the public sector</li> <li>Key differences between IPSAS and private sector standards</li> </ul> <strong>IPSAS Framework and Principles</strong> <ul> <li>Conceptual framework for financial reporting</li> <li>Elements of financial statements</li> <li>Recognition, measurement, and disclosure requirements</li> </ul> <strong>Cash Basis IPSAS</strong> <ul> <li>Structure and requirements of the Cash Basis IPSAS</li> <li>Cash-based financial reporting and disclosures</li> <li>Transition from cash to accrual</li> </ul> <strong>Accrual Basis IPSAS</strong> <ul> <li>Overview of accrual standards</li> <li>How accrual accounting enhances transparency</li> <li>Core accounting treatments under accrual IPSAS</li> </ul> <strong>IPSAS for Assets</strong> <ul> <li>Property, plant, and equipment (IPSAS 17)</li> <li>Intangible assets (IPSAS 31)</li> <li>Investment property (IPSAS 16)</li> <li>Heritage and infrastructure assets</li> <li>Recognition, valuation, depreciation, and impairment</li> </ul> </td> <!-- GAP Column --> <td width="6%"></td> <!-- Column 2 --> <td width="47%"><strong>IPSAS for Liabilities</strong> <ul> <li>Provisions, contingencies, and commitments (IPSAS 19)</li> <li>Employee benefits (IPSAS 39)</li> <li>Financial liabilities and obligations</li> <li>Public-sector specific liabilities</li> </ul> <strong>Revenue & Expense Recognition</strong> <ul> <li>Revenue from exchange and non-exchange transactions</li> <li>Transfers, grants, and contributions</li> <li>Expense classification and presentation</li> <li>IPSAS 23 and IPSAS 42 requirements</li> </ul> <strong>Preparing IPSAS-Compliant Financial Statements</strong> <ul> <li>Required components of IPSAS financial statements</li> <li>Notes and disclosures</li> <li>Statement of financial performance</li> <li>Statement of financial position</li> <li>Cash flow statement and comparison of budget and actuals</li> </ul> <strong>IPSAS Transition & Implementation</strong> <ul> <li>Steps in transitioning to IPSAS</li> <li>Common challenges and best practices</li> <li>Change management, training, and system updates</li> <li>Capacity-building for sustainable IPSAS adoption</li> </ul> </td> </tr> </tbody> </table>