Financial Reporting and IPSAS
Source details
- Canonical URL
- Financial Reporting and IPSAS
Other formats
Bibliographic details
- Session: SA 26.46
- Location: New Delhi, India
- Dates: November 2-6, 2026 (1 week)
- Delivery method: In-person Training
- Primary language: English
- Status: Apply online by October 13, 2026 Deadline extended
Target audience and qualifications
- Target Audience:
- Mid-senior-level public officials working in the Accountant General Offices, Public Accounting Departments and Treasuries for member countries.
- Qualifications:
- Participants should be familiar with and responsible for the accounting and financial reporting arrangements in their countries.
Course delivery and pedagogy
- The course will be delivered in person and will include:
- Lectures
- Group discussions
- Group exercise
Course focus and substantive topics
- Coverage of accounting practices under:
- Cash-based standards
- Accrual-based standards
- Additional focus on more complex accounting standards, including:
- Valuation of revenue
- Valuation of expenditure
- Valuation of assets and liabilities
- Accounting for financial instruments and investments
- Introduction to comparisons among:
- International Public Sector Accounting Standards (IPSAS)
- National Accounting Standards
- Government Financial Statistics (GFS)
Course objectives — participant competencies upon completion
- Understand the key financial reporting requirements under cash-based accounting standards
- Understand the key financial reporting under accrual-based accounting standards
- Understand the linkages between budget execution, accounting, financial and statistical reporting
- Understand the measurement and valuation methods for assets, liabilities, revenue and expenditures
- Understand accounting considerations for financial instruments and investments
- Understand key considerations for financial statement consolidation
References