Public Sector Accounting according to International Standards (IPSAS)

Financial Accounting Regulations

Budget classification based on GFS 2014 and classification requirements in accounting

Accounting for Treasury Transactions and Principles of Treasury Services in Accounting

Structure and specifics of use of the accounting plan prepared on the basis of IPSAS

Specifics of accounting policy development for financial and management accounting purposes

• Accounting Policy Structure and Criteria IPSAS 3;

• Samples of accounting policies;

Accounting based on IPSAS:

• Revenue classification and revenue accounting based on IPSAS 9 and IPSAS 23;

• Economic Classification of Expenditures and IPSAS 13; IPSAS 14; IPSAS 19; Requirements in cost accounting;

• 5.3. calculation of Commodity-Material Values IPSAS 12;

• Non-financial asset accounting IPSAS 17: IPSAS 16; IPSAS 31;

• Accounting for Financial Assets and Liabilities Based on GFS 2014 and Budget Classification;

• Currency Transactions from the Unified Treasury Account and Exchange Rate Accounting under IPSAS 4;

• Accounting IPSAS 21: IPSAS 26: IPSAS 36: IPSAS 37 Requirements;

• Representatives of state-funded budget organizations, accounting and financial reporting in the same budget-funded LEPLs.