Introduction to International Public Sector Accounting Standards (IPSAS)

Implementation of accrual accounting in the public sector is a significant priority across many jurisdictions. Accrual accounting promotes more transparency, improves accountability and provides better information for decision-making purposes. Botswana Government in its effort to adopt best practices has started a phased approach towards the adoption of Accrual Accounting, to help address the skills shortage at the various government entities wishing to report in accordance with the accrual based IPSAS. The course covers an introduction to the current suite of IPSAS and it is aimed primarily at Central Government, Local Authorities, State Owned Enterprises and Non-Governmental Organizations currently using a cash basis of accounting and transitioning to accrual IPSAS.