IPSAS 3 - Accounting policies, estimates and errors

CPD hours:  1

IPSAS 3 provides guidance on selecting and applying accounting policies, as well as dealing with changes in estimates and corrections of errors. It promotes consistency and reliability in financial reporting.

Its purpose is to ensure accounting policies are applied consistently and that financial statements reflect accurate and comparable information.

Important information

• Certificates will be issued on the date of successful completion of the assessment and will reflect that date.
• Course access is valid for 12 months, after which the course will close.
• No updates will be made to the course during the 12-month access period. If updates become available, they will be released in a new course available for purchase on our website.
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