The syllabus contains the following topics.
An overview of the work of the Board (IPSASB), including its organisation, the characteristics of public sector entities, the relationship between IPSAS® and the corresponding International Accounting Standards (IAS) / International Financial Reporting Standards (IFRS), the purpose of financial statements and any ongoing projects.
Develops an overview of:
Provides an understanding of:
Delivers teaching around a wide range of topics including:
Provides teaching on:
Delivers training around all standards dealing directly with consolidation:
The training also covers some additional topics that may impact on consolidated accounts:
Discusses the IPSASs that relate to disclosure and presentation of financial information as well as concession arrangements for the grantor:
Teaches learners about Part 1 of the cash basis IPSAS®, covering required information in:
It also covers the additional (non-mandatory) disclosures encouraged in Part 2 of the cash basis IPSAS®.
Delivers training cover the following areas:
Teaches learners about public sector financial crisis and IPSAS®, IPSASB’s strategic direction and forthcoming proposals from the IPSASB.