IPSAS Financial Instruments


This is a full-venue event. Training tools, Certificates and refreshments will be provided. Should you be interested in the online version or your in-house delivery? Please contact us.





This course provides an in-depth review of the current IPSAS accounting and reporting requirements for financial instruments.

Course Content

  • How should financial instruments in the public sector be classified and measured?
  • What are the current and likely future requirements for hedge accounting?
  • How to understand fair value and financial instruments?
  • How to account for and disclose concessionary loans?
  • What are the hedge accounting documentation requirements?
  • What are the main similarities and differences between IPSAS and IFRS in the area of financial instruments?

Learning Outcomes

  • Apply the principles for presenting financial instruments as liabilities or equity
  • Comply with the principles for offsetting financial assets and financial liabilities
  • Determine how to recognise and measure financial assets and financial liabilities
  • Discuss linkages between the IPSAS and IFRS

Event Details

NOTE: For our customised events all you need to do is provide us with what you want to achieve or tell us about the training requirements of the group and we will agree on a date, venue and produce a course proposal for you along with the costs. Discounts may be applicable for group booking or early birds.

Start date: 2 October 2023

End date: 6 October 2023

Start time: 09:00 BST

End time: 17:00 BST

Venue: London, UK

Phone: +44 1582 414 144

Email: admin@prospectsds.com

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