Module 1: Introduction to IPSAS & Public Sector Accountability

Provides an overview of IPSAS, its objectives, governance structures, and how it promotes transparency and accountability in the public sector. Explains the difference between public and private sector reporting.

Module 2: IPSAS Framework & Financial Reporting Concepts

Covers the IPSAS conceptual framework, qualitative characteristics of financial information, reporting entity requirements, and the elements of financial statements under IPSAS.

Module 3: Accrual-Basis IPSAS Standards

Explains major accrual IPSAS standards, revenue recognition, expense measurement, assets, liabilities, and net assets. Learners gain a foundational understanding of how accrual accounting improves financial accuracy.

Module 4: Cash-Basis IPSAS Standard

Introduces the cash-basis IPSAS, its structure, reporting requirements, and the transition process for entities moving from cash to accrual. Highlights practical challenges and benefits.

Module 5: IPSAS for Assets, Liabilities & Non-Exchange Transactions

Covers IPSAS guidance on property, plant and equipment, heritage assets, leases, employee benefits, and provisions. Also explains non-exchange transactions such as taxes, grants, and transfers.

Module 6: Consolidation & Financial Statement Presentation Under IPSAS

Focuses on the preparation and presentation of IPSAS-compliant financial statements, including consolidation procedures, group accounts, and disclosures for public-sector reporting.

Module 7: Budgeting, Performance Reporting & IPSAS Compliance

Explores how IPSAS supports budgeting, mid-year reporting, performance measurement, and compliance practices across public-sector ministries, departments, and agencies.

Module 8: Practical Application, Transition & Implementation Challenges

Examines the practical steps for implementing IPSAS, capacity-building requirements, IT system considerations, and common adoption challenges for developing countries.

• IPSAS principles and governance structures

• Differences between public-sector and private-sector reporting

• Application of accrual and cash-basis IPSAS

• Preparation of IPSAS-compliant financial statements

• Recognition and measurement of public-sector assets and liabilities

• Accounting for non-exchange transactions

• Consolidation, budgeting, and performance reporting

• Implementation steps, transition strategies, and compliance techniques

• Public-sector accountants and finance officers

• Staff of ministries, agencies, and public institutions

• Auditors and compliance professionals

• NGO and donor-funded project accountants

• Graduates seeking careers in public financial management

• Professionals transitioning to public-sector accounting