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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

  • 01

    Distinguish cash, commitment and accrual accounting

  • 02

    Apply core IPSAS standards to day-to-day transactions

  • 03

    Identify, value and depreciate public assets

  • 04

    Build a realistic, sequenced transition plan

  • 05

    Prepare financial statements and their notes

Programme outline

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

Who should attend

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

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