By completing this certificate, you will be able to:
- describe the fundamental requirements of accrual-based IPSAS® on a standard-by-standard basis
- identify how to use IPSAS® in practice
- explain the difference between the cash basis IPSAS and accrual-based IPSAS
- recognise how IPSAS® are used around the world
- apply the requirements of IPSAS® in the preparation of information for financial statements
- interpret financial statements prepared in compliance with IPSAS
- describe the workings of the IPSASB and how these are developing.