Interpretation and Application of IPSAS
Corso
A London (Inghilterra)
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Descrizione
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Tipologia
Corso
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Luogo
London (Inghilterra)
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Durata
1 Settimana
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Inizio
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Upon completion of this course, you will be able to understand:
The role and history of IPSASB.
The scope of accrual-based IPSAS.
What is prescribed in the suite of IPSAS for accrual basis accounting.
The options accrual-based IPSAS provides for the measurement and recognition for each of the standards.
Some of the key practical implementation issues when preparing IPSAS-compliant financial statements.
The options that are provided within IPSAS when determining key accounting policy issues.
What is prescribed in cash-basis IPSAS.
How to prepare a transition to cash-basis IPSAS or to accrual-based IPSAS.
Sedi e date
Luogo
Inizio del corso
Inizio del corso
Profilo del corso
Accounting and financial specialists, professionals, practitioners and policy makers employed within national, state/provincial and local governments; government ministries, departments, programs, boards, commissions, and agencies; public sector social security funds, trusts, and statutory authorities; and International governmental organisations; accounting and finance staff of public sector entities that intend to embrace IPSAS, and thereby upgrade the reporting, the accountability and the transparency of their organisations; public administrators encountering important challenges in reducing the distance between accounting systems within countries as well as across borders, through a move towards harmonisation of accounting practices in the public sector.
certificate
Opinioni
Materie
- Interpretation
- Accounting
- Service Operations
- Public
- Financial
- Financial Training
- Options
- Accounting procedures
- Public Sector
- Introducing Public Sector Accounting
Programma
- IPSAS and public sector entities
- Why converge public sector accounting practices?
- The International Public Sector Accounting Standards Board (IPSASB)
- The IPSASB conceptual framework and key accrual accounting concepts
- Financial statements
- Disclosure standards
- Long-term (non-current assets)
- Current assets
- Service concession arrangements: grantor
- Leases and leasing arrangements
- Revenues and expenses
- Employee benefits, social benefits, and other liabilities
- Provisions and contingencies
- Budget reporting
- Financial instruments
- Consolidations and strategic investments
- Specific standards: accounting for agriculture and accounting in hyperinflation economies
- Recommended practice guidelines
- Content part 1 cash basis IPSAS
- Examples of use of cash basis IPSAS
- Content part 2 cash basis IPSAS
- Project management perspective
- What is the starting point for transition?
- Different paths of IPSAS adoption
- First-time adoption of accrual basis IPSAS
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Ti aiuterà a confrontare vari corsi e trovare l'offerta formativa più conveniente.
Interpretation and Application of IPSAS