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Registeration for: International public sector Accounting Standards (IPSAS)- Transition and Implementation
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International public sector Accounting Standards (IPSAS)- Transition and Implementation
Category: INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS)
COURSE FEE: N195,000

ABOUT THE COURSE

There is an increasing interest amongst public sector bodies worldwide to produce their financial statements according to International Public Sector Accounting Standards (IPSAS) issued by the IPSAS Board (IPSASB). While some governments are developing their own standards based around IFRS, others are adopting IPSAS as the basis of accounting by their public sector organizations.

This workshop provides a detailed review of all major technical IPSAS requirements of relevance to public sector entities, and includes comparison to IFRS, case studies, examples, and interactive participation from the participants.

The program answers questions such as:

• What are the implications of transitioning to IPSAS, including change management issues?

• How are IPSAS financial statement requirements applied to public sector entities, including accounting policies and disclosures?

• What are the rules relating to first-time adoption of IPSAS as compared to IFRS?

• When are assets, liabilities, revenues, and expenses recognized under IPSAS and how are they measured?

• Where are major similarities and differences found between IFRS and IPSAS?

 

COURSE OBJECTIVES

The specific objectives are to make participants:

• Appreciate the implications of transitioning to IPSAS, including change management issues

• To apprise the participants of International Public Sector Accounting Standards (IPSAS)

• To apprise the participants of cash basis  International Public Sector Accounting Standards (IPSAS)

• Learn to apply IPSAS financial statement requirements to public sector entities, including accounting policies and disclosures

• Understand the rules relating to first-time adoption of IFRS and IPSAS

• Implement the IPSAS recognition and measurement rules for assets, liabilities, revenues, expenses, gains and losses

• Comprehend the major similarities and differences between IFRS and IPSAS

• Live group instruction by expert instructors

• Review of the rationale and objective for IPSASB standards

• To apprise the participants of International Public Sector Accounting Standards (IPSAS)

• To apprise the participants of cash basis  International Public Sector Accounting Standards (IPSAS)

 

COURSE CONTENT

• Introduction to IPSASB and IPSAS

• Accounting Standards  Setting  Bodies 

• Government Accounting

• IPSAS and IFRS Equivalents Frameworks and selection of accounting policies 

• First-time adoption IFRS/ IPSAS

• Overview of those IPSAS which are substantially similar to IFRS

• Key differences - Financial Statement Presentation and Disclosure

• Presentation of Financial Statements (IPSAS)

• Segment Reporting (IPSAS)

• Related Party Disclosures (IPSAS)

• Key differences – IPSAS standards with no IFRS equivalent 

• Budget Reporting (IPSAS)

• Disclosure of Financial Information About the General Government Sector (IPSAS)

• Impairment of non-cash generating assets (IPSAS)

• Borrowing costs (IPSAS)

• Revenue from non-exchange transactions (IPSAS)

• Inventories (IPSAS)

• Other issues

o Leases (IPSAS)

o Financial Instruments (IPSAS)

o IPSAS  and scope of consolidated financial statements under IPSAS

o Discussion of future developments focusing on where forthcoming changes in IFRS are not yet reflected in the IPSAS workplan

o Exposure Drafts

 

Target Participants

The IPSAS programme will benefit anyone who requires an understanding of international financial reporting standards within the public sector. In particular, it is suitable for:

• Accountants and finance staff at all levels who are involved in the preparation of financial Statements

• Trainers wishing to refresh their knowledge of the standards

• IPSAS implementation and maintenance teams

• Internal auditors and consultants dealing with financial reporting.

 

DATES:

01 Oct - 05 Oct, 2018,
15 Oct - 19 Oct, 2018,
26 Nov - 30 Nov, 2018,
10 Dec - 14 Dec, 2018

IMPORTANT NOTE:

FOR MORE DETAILS WITH RESPECT TO COURSE CONTENT E.T.C, PLEASE SEND YOUR REQUEST TO training@coinmac.org or call +2348023262908,+2348038437312
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