International Public Sector Accounting Standards (IPSAS), Financial Statement Fraud and Governance
Many governments say they are introducing IPSAS/GRAP because it is considered to be good practice. However, very few governments have actually adopted the standards and the implementation thereof differs from country and governmental institutions. As a learning outcome the course envisage to consider the specific nationality and entities of the attendees in the practical adoption of IPSAS/GRAP to their specific environment
- Understand Accrual Based IPSAS/GRAP requirements, including accounting policies and disclosures
- Implement the IPSAS/GRAP recognition and measurement rules for assets, liabilities, revenues and expenses
- Learn the requirements for presentation of IPSAS/GRAP financial statements and related disclosures
- Plan ahead for issues that arise when transitioning from the cash basis to the accrual basis of accounting
- Identify transitional provisions in IPSAS/GRAP standards
- Increase planning opportunities through awareness of likely future IPSAS changes
- Address Financial Statement Fraud – Responsibilities of Management and Auditors
- Understand King IV Practices
- CEOs and CFOs of Public Entities
- Financial Directors and Managers of Public Entities
- Chief and Deputy Directors of Public Entities
- Municipal Managers
- Director Finance Administration and Planning
- Chief Accountants and Accounting Officers
- Chief Risk Officers and Risk Managers
- HR Managers and Senior Managers
- Councillors
- Accountants
- Auditors
- Financial Controllers
Date
Time
Local Time
- Timezone: America/New_York
- Date: Dec 02 - 06 2019
- Time: 1:30 am - 9:30 am
Location
Speakers
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Paul FouchéB Com (Accounting), B Com Honors (Accounting), CA(SA), CTA Higher Diploma (Auditing) -
Ronald BotesMBA, (CFO) SA