Module 3

Module Overview

This module introduces participants to the rules and guidelines issued by the IPSAS Board, for use by public sector entities in the preparation of financial statements.

This module will help participants to:

General Objectives:

·         Gain an understanding of the quality of general purpose financial reporting

·         Understand the relevance of IPSAS to making informed and fiscally efficient decisions

·         Have an awareness of IPSAS and the benefits of accrual accounting