International Centre for Information Systems and Audit

A-52, Sector –62, Institutional Area, Noida

Course on ‘ IPSAS ’

( 09^th to 13^th July, 2007 )

Course Schedule

9^th July, 2007 Monday
Time	Session details
9.00-9.30	Registration
9.30-10.00	Inauguration
10.00-11.30	Technical Session I Overview of International Public Sector Accounting Standards (IPSAS issued by IFAC), International Financial Reporting Standards (IFRS/IAS), US GAAPs & AS (ICAI) prospects of a global Accounting Convergence
11.30-11.45	Tea Break
11.45-1.15	Technical Session II Overview of International Public Sector Accounting Standards (IPSAS issued by IFAC), International Financial Reporting Standards (IFRS/IAS), US GAAPs & AS (ICAI) prospects of a global Accounting Convergence
1.15-2.15	Lunch
2.15-3.15	Technical Session III IPSAS 3: Accounting Policies, Changes in Accounting Estimates and Errors
3.15-3.45	Tea Break
3.45-4.45	Technical Session IV IPSAS 1: Presentation of Financial Statements (IAS 1) IPSAS 2: Cash Flow Statements (AS 3 & IAS 7)
4.45-5.30	Technical Session V IPSAS 4: Effects of Changes in forex rates (AS 11 & IAS 21)
End of Day 1

10^th July, 2007 Tuesday
10.00-11.30	Technical Session VI IPSAS 8: Financial Reporting of Interests in joint venture
11.30-11.45	Tea Break
11.45-1.15	Technical Session VII IPSAS 13: Leases (AS 19 & IAS 17)
1.15-2.00	Lunch
2.00-3.30	Technical Session VIII IPSAS 20: Related Party Disclosure
3.30-4.00	Tea Break
4.00-5.30	Technical Session IX IPSAS 21: Impairment of non cash generating assets (AS 28)
End of Day 2

11^th July, 2007 Wednesday
10.00-11.30	Technical Session X Key issues and its impact while UN and its agencies migrate from UN Accounting Standards to IPSAS
11.30-11.45	Tea Break
11.45-1.15	Technical Session XI Key issues and its impact while UN and its agencies migrate from UN Accounting Standards to IPSAS
1.15-2.00	Lunch
2.00-3.30	Technical Session XII IPSAS 15: Financial instruments Presentation and disclosure (IAS 32)
3.30-4.00	Tea Break
4.00-5.30	Technical Session XIII IPSAS 16: Investment Property
End Of Day 3

12^th July, 2007 Thursday
10.00-11.30	Technical Session XIV IPSAS 18: Segment Reporting (AS 17 & IAS 14)
11.30-11.45	Tea Break
11.45-1.15	Technical Session XV IPSAS 19: Provisions, Contingent liabilities and Contingent assets (AS 29 & IAS 37)
1.15-2.00	Lunch
2.00-3.30	Technical Session XVI IPSAS 6: Consolidated and Separate Financial Statements
3.30-4.00	Tea Break
4.00-5.30	Technical Session XVII IPSAS 7: Investment in associates
End of Day 4

13^th July, 2007 Friday
10.00-11.30	Technical Session XVIII IPSAS 14: Events after reporting date (AS 4 & IAS 10)
11.30-11.45	Tea Break
11.45-1.15	Technical Session XIX IPSAS 17: Plant, Property and Equipment (AS 6, AS 10 & IAS 16)
1.15-2.00	Lunch
2.00-3.30	Technical Session XX Auditing Financial Statements under IPSAS
3.30-4.00	Tea Break
4.00-5.30	Technical Session XXI Auditing Financial Statements under IPSAS