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BAHIR DAR UNIVERSITY

College of Business & Economics


Department of Accounting & Finance
Course Title: Accounting for Public Sector & Civil Society
Type of Assessment: Assignment
Course Presenter: Nigus Almaw
Instruction: Please attempt all the five questions in a precise and correct
manner on an individual basis. You are expected to submit the assignment on
the date of final exam using the class representative as the focal person for
the facilitation of the activity.
Please leave the first page as cover page to contain your name of University,
college, department, course title, your name and type of assessment.

1. Discuss the essence, objectives and scope of first-time adoption of accrual


basis IPSAS (IPSAS 33)
2. Discuss transitional IPSAS financial statements.
3. What does the Ethiopian IFRS/IPSAS implementation roadmap?
4. Explain the steps in the transition to IPSAS.
5. Here are some of the change management considerations towards IPSAS
that should be addressed.

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