Development Of Professional Accounting Skills And Sustainable Public Sector Accounting Training Mechanism Part B 2 Development Of Public Sector AccountingTrust Fund Grant For Development Of Public Sector AccountingSupporting The Republic Of Albania In Its Development Of Public Sector Accounting Project Which Includes Development Of Public Sector Accounting Standards In Accordance With International Public Sector Accounting Standards Ipsas In Albania This Assignment Is Planned To Support Implementation Of The Initial Steps Towards This Long Term Goal Public Sector Accounting And Financial Reporting Standards Have Not Been Formally Established In Albania Public Accounting Is Currently Done On The Cash Basis With Elements Of Accruals With Regard To Assets And Liabilities Cash Based Accounting And Subsequent Insufficient Commitment Control Is Seen As A Factor Which Led To A Significant Accumulation Of Arrears In The Public Sector The Formal Basis Of Classification Of Accounts Currently Used Is Based On Government Finance Statistics Gfs Reporting Guidelines Which Are For Statistical Reporting Purposes Ipsas Is Used By The Government As A Benchmark And Direction For Reforms In Public Sector Accounting Currently There Is No Framework For Accounting Education And Training In The Albanian Public Sector Neither Is There A Requirement Or Other Criteria For Finance And Accounting Staff In The Public Sector To Have A Professional Certification Or Undertake Regular Relevant Continuing Professional Education A Code Of Ethics For Public Sector Accountants Does Not Exist Public Sector Topics Are Not Included In University Bachelor Level Accounting Curricula And Only One Course Is Offered At The Master S Level The Mofe Has Led Successfully The Implementation Of Ifrs Across The Largest Companies In Albania Despite Differences There Are Several Lessons Learned To Build Upon In The Development And Execution Of A Successful Capacity Development Program The Objective Of This Assignment Is To Assist Ministry Of Finance And Economy Mofe In Developing And Delivering A Comprehensive Capacity Development Program To Ensure Technical Accounting Capability And Capacity Is Increased Across All Tiers Of Government Commencing With Central Government Entities And Later Roll Out To Local Government Units
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