Watch our video for an overview of International Public Sector Accounting Standards (IPSAS) related to the routine transactions of Liabilities.
Learn about:
- Liabilities in general, including the definition of a liability and the recognition criteria
- IPSAS® 19: Provisions, Contingent Liabilities and Contingent Assets
- What are provisions
- What are contingent liabilities
- Measurement of provisions
- Disclosures related to provisions
- IPSAS® 39: Employee Benefits
- Scope of IPSAS 39
- Short-term employee benefit plans
- Post-employment benefit plans
- Other long-term benefits
- Termination benefits
- Defined contribution plans
- Defined benefit plans
- Determining the net defined benefit liability (asset)
- Amounts to be recognized in surplus/deficit
- Amounts to be recognized in net assets/equity
- Plan assets
- Presentation and disclosure of employee benefits
Check out our PowerPoint slides and transcript for more information. Visit our Introduction to International Public Sector Accounting Standards (IPSAS) On-Demand Workshop page to access the other sessions.
The workshop content is based on the “Train the Trainer: Introduction to IPSAS” published by the International Federation of Accountants (IFAC) and reflects the suite of IPSAS as of December 2022.
The Handbook of International Public Sector Accounting Pronouncements is the primary authoritative source of international generally accepted accounting principles for public sector entities.
For up-to-date information on IPSASB projects, exposure drafts and published standards and amendments, please visit the IPSASB website.