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PSAB

Introduction to IPSAS Workshop – Session 5: Expenses

Watch our video for an overview of the International Public Sector Accounting Standards (IPSAS) related to the routine transactions of Expenses.

 

Learn about:

  • IPSAS® 42: Social Benefits
    • Definition of social benefits
    • Definition of social risks
    • Accounting for social benefits 
      • General approach
      • Insurance approach
    • General approach: recognition and measurement
    • General approach: disclosures
  • Appendix A to IPSAS® 19: Collective and Individual Services
    • Definition of collective services
    • Definition of individual services
    • Accounting for collective and individual services

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.