What you will learn
The Certificate in International Public Sector Accounting Standards (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.
About this certificate
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.
This Certificate has been prepared for:
- public sector employers and employees globally
- accountants working or wishing to work in the public sector
- learning providers
- national and local governments
- policy makers specialising in the public sector.
Key information
- ACCA Certificate in International Public Sector Accounting Standards - course materials only
- self-paced interactive learning
- the Certificate is made up of 11 modules