{
  "title": "Financial Reporting and IPSAS",
  "sourceUrl": "https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2026/ipsassa26-46",
  "canonical": "https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2026/ipsassa26-46",
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  "summary": "Back to top Qualifications The participants in this event should be familiar with and responsible for the accounting and financial reporting arrangements in their countries.",
  "publishDate": "2026-09-02",
  "sections": [
    {
      "heading": "Target audience and qualifications",
      "content": "- Target Audience:\n  - Mid-senior-level public officials working in the Accountant General Offices, Public Accounting Departments and Treasuries for member countries.\n- Qualifications:\n  - Participants should be familiar with and responsible for the accounting and financial reporting arrangements in their countries."
    },
    {
      "heading": "Course delivery and pedagogy",
      "content": "- The course will be delivered in person and will include:\n  - Lectures\n  - Group discussions\n  - Group exercise"
    },
    {
      "heading": "Course focus and substantive topics",
      "content": "- Coverage of accounting practices under:\n  - Cash-based standards\n  - Accrual-based standards\n- Additional focus on more complex accounting standards, including:\n  - Valuation of revenue\n  - Valuation of expenditure\n  - Valuation of assets and liabilities\n  - Accounting for financial instruments and investments\n- Introduction to comparisons among:\n  - International Public Sector Accounting Standards (IPSAS)\n  - National Accounting Standards\n  - Government Financial Statistics (GFS)"
    },
    {
      "heading": "Course objectives — participant competencies upon completion",
      "content": "- Understand the key financial reporting requirements under cash-based accounting standards\n- Understand the key financial reporting under accrual-based accounting standards\n- Understand the linkages between budget execution, accounting, financial and statistical reporting\n- Understand the measurement and valuation methods for assets, liabilities, revenue and expenditures\n- Understand accounting considerations for financial instruments and investments\n- Understand key considerations for financial statement consolidation"
    }
  ],
  "bullets": [
    "Target Audience:",
    "Qualifications:",
    "The course will be delivered in person and will include:",
    "Coverage of accounting practices under:",
    "Additional focus on more complex accounting standards, including:",
    "Introduction to comparisons among:",
    "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"
  ],
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  },
  "generatedAtUtc": "2026-09-29T20:13:19.948Z"
}