## Financial Reporting and IPSAS

## Source details

**Canonical URL:** [Financial Reporting and IPSAS](https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2026/ipsassa26-46)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/sa/2026/ipsassa26-46/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/sa/2026/ipsassa26-46/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/sa/2026/ipsassa26-46/bundle-manifest.json)

## 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

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### 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

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## References

- [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Apply Now](https://www-ins.imf.org/TAS/signon.aspx?pkey=SA26.46E)
- [Executive Training 2 on Fiscal Policy Considerations (FPA)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/fpcce26-16)
- [Institutional Sector Accounts-Advanced - Blended (ISA-A)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/hq/2027/isa-ahq27-02)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2026/ipsassa26-46_