IPSAS Introduction
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CPD : 2
Description
Topics Covered:
- Overview of International Public Sector Accounting Standards
- Objectives and benefits of IPSAS
- IPSASB and standard-setting process
- Cash basis vs. accrual basis accounting in the public sector
- Global adoption and implementation challenges
Learning Outcomes:
- Describe the role and importance of IPSAS
- Distinguish between cash and accrual accounting frameworks
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