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Public finance, taxation and treasury

Public accounting and IPSAS standards

Leading the transition to accrual accounting and producing financial statements compliant with international public sector standards.

Learning objectives

  • Distinguish cash, commitment and accrual accounting
  • Apply core IPSAS standards to day-to-day transactions
  • Identify, value and depreciate public assets
  • Build a realistic, sequenced transition plan
  • Prepare financial statements and their notes

Programme

  1. Overview of frameworks: IPSAS, SYSCOHADA, national standards
  2. Fixed assets, inventories and impairment
  3. Revenue, expenses and accrual cut-off
  4. Provisions, off-balance-sheet commitments and debt
  5. Consolidation and the public entity boundary
  6. Workshop: preparing a full set of financial statements

Target audience

  • Public accountants and accounting officers
  • Finance departments of public agencies
  • Treasury and budget directorate staff
  • Auditors and account verifiers

In the same area

Ref. FP-101 Advanced

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Mastering the full procurement chain, from needs definition to final acceptance, and legally securing every decision.

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Internal audit: from risk mapping to the audit report

Running a full internal audit assignment to international standards, and producing recommendations management actually implements.

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Internal control and anti-fraud frameworks

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Public finance →