TQUK
Level 6
QN: 603/5244/9
Curriculum Active
TQUK Level 6 Diploma in International Public Sector Accounting Standards (RQF)
Official qualification regulated by Ofqual, awarded by TQUK. Classified as a Occupational Qualification. Total guided learning hours: 100 hours.
Qualification Level
Level 6
Awarding Body
TQUK
Syllabus Units
2 Units
Guided Hours
100 hrs
Instant access to interactive lessons, quizzes, and spaced revision.
Course Syllabus & Study Modules
Complete breakdown of verified curriculum topics and learning objectives.
1
Public Sector Financial Accounting
Verified
Key Learning Objectives:
- Understand Cash Flow Statements
- Understand Accounting Policies, Changes in Accounting Estimates and Errors.3.
- Understand the Effects of Changes in Foreign Exchange Rates.4.
- Understand borrowing costs.5.
- Understand Revenue from Exchange Transactions.6.
- Understand Financial Reporting in Hyperinflationary Economies.7.
- Understand Inventories.8.
- Understand Leases.9.
- Understand Events after the Reporting Date.10.
- Understand Segment Reporting.11.
- Understand Provisions, Contingent Liabilities, Contingent Assets.12.
- Understand Related Party Disclosures.13.
- Understand Impairment of Cash-Generating Assets.14.
- Understand Intangible Assets.15.
- Understand Separate Financial Statements.16.
- Understand Consolidated Financial Statements.17.
- Understand Investments in Associates and Joint Ventures.l
- Understand Joint Arrangements.19.
- Understand Disclosure of Interests in Other Entities.20.
- Understand Employee Benefits.
2
Public Sector Financial Reporting
Verified
Key Learning Objectives:
- Understand IPSAS Conceptual Frame
- Understand Applicability of IPSAS.3.
- Understand Presentation of Financial Statements.4.
- Understand Construction Contracts.5.
- Understand Investment Property.6.
- Understand Property, Plant and Equipment.7.
- Understand Impairment of non-cash generating Assets.8.
- Understand Disclosure of Financial Information about the General Government Sector.9.
- Understand Revenue from Non-Exchange Transactions.10.
- Understand Presentation of Budget Information in Financial Statements.11.
- Understand Agriculture
- Understand Financial Instruments: Presentation.13.
- Understand Financial Instruments: Recognition and Measurement.14.
- Understand Financial Instruments: Disclosures.15.
- Understand Service Concession Arrangements: Grantor.16.
- Understand First-time Adoption of Accrual Basis IPSAS.17.
- Understand Public Sector Combinations.18.
- Understand Social Benefits.19.
- Understand Reporting on the Long-term Sustainability of an Entity’s Finances.20.
- Understand Financial Statement Discussion and Analysis.21.
Regulatory & Verification Details
- Qualification Number (QN)
- 603/5244/9
- Regulated Status
- Available to learners
- Awarding Body
- TQUK
- Qualification Type
- Occupational Qualification
- Operational Start
- Nov 2019