Watch our video for an overview of the International Public Sector Accounting Standards (IPSAS) related to routine transactions of revenues.
Learn about:
- The definition of revenue and the types of revenue
- Definition of revenue and the types of revenue
- Recognition criteria and measurement
- Accounting for taxes and other related issues
- Specific transactions: capital transfers, services in-kind, and concessionary loans
- Presentation in the financial statements and disclosures
Check out our PowerPoint slides and transcript for more information. Visit our Introduction to IPSAS On-demand Workshop page to access the other sessions.
The workshop content is based on materials extracted from “Train the Trainer: Introduction to IPSAS”(2020) and “Implementing IPSAS: A Guide for Trainers” (2024), both published by the International Federation of Accountants. These materials reflect the suite of IPSAS as of December 2024.
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 the International Public Sector Accounting Standards Board’s (IPSASB) projects, exposure drafts, and published standards and amendments, please visit the IPSASB website.