Certificate in International Public Sector Accounting Standards (Cert IPSAS)
IPSAS® have been developed to enhance the quality, consistency and transparency of public sector financial reporting worldwide. Issued by the International Public Sector Accounting Standards Board (IPSASB), they are cash-based standards and accruals standards used for the preparation of general purpose financial statements by governments and other public sector entities around the world.
The ACCA Certificate in International Public Sector Accounting Standards – known as Cert IPSAS - has been specifically developed to help you meet the challenges of implementing IPSAS by:
- examining the fundamental requirements of accrual-based IPSAS on a standard-by-standard basis, for the benefit of preparers, auditors and users of financial statements
- providing guidance on how to use IPSAS in practice, with the aid of cases, interactive exercises and formative questions
- explaining the difference between the cash basis IPSAS and accrual-based IPSAS
- providing an overview of how IPSAS are used around the world
- explaining the workings of the IPSASB and how these are developing.