{"title":"* Certificate in International Public Sector Accounting Standards Learning Pack - All Languages","description":"\u003cp\u003eCLS - B2B Collection - owner Alex Gay\u003c\/p\u003e","products":[{"product_id":"386888_acca-learning","title":"شهادة في معايير المحاسبة الدولية للقطاع العام","description":"\u003ch2\u003e\n\u003cbr\u003e\nلمحة عامة على الدورة التدريبية    المهارات التي ستتعلمها\u003c\/h2\u003eلقد طوَرت شهادة ACCA في معايير المحاسبة الدولية للقطاع العام (Cert IPSAS) خصيصاً لمساعدتك على مواجهة التحديات في تنفيذ معايير المحاسبة الدولية للقطاع العام من خلال ما يلي:\u003cbr\u003e\n\u003cbr\u003e\n•    دراسة الشروط الأساسية التي تتضمنها معايير المحاسبة الدولية للقطاع العام القائمة على أساس الاستحقاق معيارًا تلو الآخر، بما يصب في مصلحة القائمين على إعداد التقارير المالية، والمراجعين، ومستخدمي التقارير المالية.\u003cbr\u003e\n•    تقديم إرشادات حول كيفية استخدام معايير المحاسبة الدولية للقطاع العام عمليًا، من خلال الحالات العملية والتمارين التفاعلية والأسئلة أثناء التدريب.\u003cbr\u003e\n•    شرح الفرق بين معايير المحاسبة الدولية للقطاع العام القائمة على أساس النقد ونظيرتها القائمة على أساس الاستحقاق\u003cbr\u003e\n•    تقديم نظرة عامة عن استخدام معايير المحاسبة الدولية للقطاع العام حول العالم\u003cbr\u003e\n•    شرح أعمال مجلس معايير المحاسبة الدولية للقطاع العام وأسلوب التطوير المتبع\u003cbr\u003e\n \u003ch2\u003e\n\u003cbr\u003e\nمعلومات عن الشهادة\u003c\/h2\u003eلقد طوَرت IPSAS®‎ (معايير المحاسبة الدولية للقطاع العام) لتحسين جودة التقارير المالية للقطاع العام واتساقها وشفافيتها في جميع أنحاء العالم. صدرت هذه المعايير عن المجلس الدولي لمعايير المحاسبة الدولية في القطاع العام، وهي معايير قائمة على أساس النقد ونظيرتها القائمة على أساس الاستحقاق تستخدمها الحكومات وهيئات القطاع العام الأخرى في جميع أنحاء العالم لغرض إعداد البيانات المالية ذات الأغراض العامة.\u003cbr\u003e\n\u003cbr\u003e\nإن شهادة ACCA في معايير المحاسبة الدولية للقطاع العام(Cert IPSAS AR)  مناسبة لك إذا كانت مؤسستك تستخدم حاليًا معايير المحاسبة الدولية للقطاع العام (IPSAS®‎) أو على وشك تنفيذها، أو إذا كنت تعمل مع عملاء يستخدمون هذه المعايير (IPSAS Standards®‎)\u003cbr\u003e\nإنها شهادة مثالية لمساعدة الموظفين العاملين في مجال إعداد التقارير المالية على مواجهة التحديات في تنفيذ المعايير المحاسبية الدولية للقطاع العام، وتوفير معرفة عملية وتمهيدية بهذه المعايير وكيفية تفسيرها وتنفيذها.\u003cbr\u003e\n\u003cbr\u003e\nأُعدت هذه الشهادة من أجل:\u003cbr\u003e\n•    أصحاب العمل والعاملين في القطاع العام على مستوى العالم\u003cbr\u003e\n•    المحاسبين العاملين أو الراغبين في العمل في القطاع العام\u003cbr\u003e\n•    مقدمي خدمات التعلم\u003cbr\u003e\n•    الحكومات الوطنية والمحلية\u003cbr\u003e\n•    صانعي السياسات المتخصصين في القطاع العام.\u003cbr\u003e\n \u003ch4\u003e\n\u003cbr\u003e\nمعلومات أساسية\u003c\/h4\u003e•    شهادة ACCA في معايير المحاسبة الدولية للقطاع العام\u003cbr\u003e\n•    التعلم التفاعلي الذاتي\u003cbr\u003e\n•    تتكون الشهادة من 11 وحدة تدريبية\u003cbr\u003e\n•    اختبار عبر الإنترنت لمدة ساعة يتكون من 25 سؤالًا متعدد الخيارات\u003cbr\u003e\n•    أكمل الدورة التدريبية وعملية التقييم للحصول على شهادتك وشارتك الرقمية.\u003cbr\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA-logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_Logo_Overview_300_401557.png\" style=\"margin: 5.0px;\"\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":42837359526139,"sku":"100186","price":310.0,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":42837359624443,"sku":"100186","price":230.0,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":42837359591675,"sku":"100186","price":230.0,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":42837359558907,"sku":"100186","price":310.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/M_10671_400103_e93af7a1-fd4c-443a-a616-664508081020.jpg?v=1783102662"},{"product_id":"472184_acca-learning","title":"Сертификат по Международным стандартам финансовой отчетности для общественного сектора (МСФО ОС) на русском языке (Cert IPSAS RU)","description":"\u003ch2\u003eЧему вы научитесь\u003c\/h2\u003e\u003cbr\u003e\nСертификат по Международным стандартам финансовой отчетности для общественного сектора (Cert IPSAS) был специально разработан для того, чтобы помочь вам решить вопросы, связанные с внедрением МСФО ОС. В процессе прохождения данного курса, вы:\u003cul\u003e\n\u003cli\u003eизучите основные требования МСФО ОС, основанные на методе начисления, пошагово, от стандарта к стандарту — в помощь составителям, пользователям и аудиторам финансовой отчетности\u003c\/li\u003e\n\u003cli\u003eнаучитесь предоставлять рекомендации по использованию МСФО ОС на практике с помощью примеров, интерактивных упражнений и наводящих вопросов\u003c\/li\u003e\n\u003cli\u003eнаучитесь объяснять разницы между МСФО ОС, основанными на методе кассового учета, и МСФО ОС, основанными на методе начисления\u003c\/li\u003e\n\u003cli\u003eполучите общую информацию о том, как МСФО ОС используются во всем мире\u003c\/li\u003e\n\u003cli\u003eузнаете о работе Совета по МСФО ОС и процессе развития стандартов.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch2\u003eО данном сертификате\u003c\/h2\u003e\u003cbr\u003e\nСтандарты МСФО ОС (IPSAS®) были разработаны в целях повышения качества, последовательности и прозрачности финансовой отчетности для общественного сектора во всем мире. Эти стандарты, выпускаемые Советом по Международным стандартам финансовой отчетности для общественного сектора (IPSASB – Совет по МСФО ОС), включают в себя как стандарты, основанные на кассовом методе, так и стандарты, основанные на методе начисления. Они используются для подготовки финансовой отчетности общего назначения государственными и другими организациями общественного сектора по всему миру.\u003cbr\u003e\n\u003cbr\u003e\nКому будет полезен настоящий сертификат:\u003cul\u003e\n\u003cli\u003eорганизациям и работникам общественного сектора во всем мире\u003c\/li\u003e\n\u003cli\u003eбухгалтерам, работающим или желающим работать в общественном секторе\u003c\/li\u003e\n\u003cli\u003eпоставщикам образовательных услуг\u003c\/li\u003e\n\u003cli\u003eнациональным и местным органам власти\u003c\/li\u003e\n\u003cli\u003eорганам, отвечающим за формирование политики в общественном секторе.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eКлючевая информация\u003c\/h4\u003e\u003cul\u003e\n\u003cli\u003eСертификат АССА по международным стандартам финансовой отчетности для общественного сектора (на русском языке)\u003c\/li\u003e\n\u003cli\u003eсамостоятельное интерактивное обучение\u003c\/li\u003e\n\u003cli\u003eСертификат состоит из 11 модулей\u003c\/li\u003e\n\u003cli\u003eчасовой онлайн-экзамен, состоящий из 25 вопросов с множественными вариантами ответов\u003c\/li\u003e\n\u003cli\u003eпройдите полный курс и итоговую аттестацию, чтобы получить сертификат и цифровой значок. \u003c\/li\u003e\n\u003c\/ul\u003e\u003cbr\u003e\n\u003cimg alt=\"Provider ACCA\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_Logo_Overview_300_433796.png\"\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":43123779207419,"sku":"100186","price":310.0,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":43123779305723,"sku":"100186","price":230.0,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":43123779272955,"sku":"100186","price":230.0,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":43123779240187,"sku":"100186","price":310.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/M_10685_472188.jpg?v=1783101782"},{"product_id":"222005_acca-learning-china","title":"Certificate in International Public Sector Accounting Standards - EN","description":"\u003ch2\u003eWhat you will learn\u003c\/h2\u003e\u003cp\u003eBy completing this certificate, you will be able to:\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eDescribe the fundamental requirements of accrual-based IPSAS® on a standard-by-standard basis \u003c\/li\u003e\n\u003cli\u003eIdentify how to use IPSAS® in practice \u003c\/li\u003e\n\u003cli\u003eExplain the difference between the cash basis IPSAS® and accrual-based IPSAS® \u003c\/li\u003e\n\u003cli\u003eRecognise how IPSAS® are used around the world \u003c\/li\u003e\n\u003cli\u003eApply the requirements of IPSAS® in the preparation of information for financial statements \u003c\/li\u003e\n\u003cli\u003eInterpret financial statements prepared in compliance with IPSAS® \u003c\/li\u003e\n\u003cli\u003eDescribe the workings of the IPSASB and how these are developing. \u003c\/li\u003e\n\u003c\/ul\u003e\u003ch2\u003e\n\u003cbr\u003e\nAbout this certificate\u003c\/h2\u003e\u003cp\u003e\u003cbr\u003e\nIPSAS® have been developed to enhance the quality, consistency and transparency of public sector financial reporting worldwide. Issued by the International Public Sector Accounting Standards Board (IPSASB), they are cash-based standards and accruals standards used for the preparation of general purpose financial statements by governments and other public sector entities around the world. The ACCA Certificate in International Public Sector Accounting Standards (Cert IPSAS) has been specifically developed to help you meet the challenges of implementing IPSAS®.\u003cbr\u003e\n\u003cbr\u003e\nCert IPSAS will be relevant to you if your organisation is using or about to implement IPSAS®, or if you are working with clients who are using or about to use IPSAS®. It’s perfect for helping finance professionals with a background in financial reporting to meet the challenges of implementing IPSAS®, providing a practical and introductory knowledge of these standards and how they are interpreted and applied. \u003cbr\u003e\n \u003c\/p\u003e\u003ch4\u003eKey information\u003c\/h4\u003e\u003cul\u003e\n\u003cli\u003e11 self-paced interactive modules \u003c\/li\u003e\n\u003cli\u003eOne-hour assessment included, which comprises 25 questions and has a 50% pass mark. There are three attempts allowed.\u003c\/li\u003e\n\u003cli\u003eComplete all modules and pass the assessment to gain your certificate and digital badge to show your knowledge.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eAdditional information\u003c\/h4\u003e\u003cp\u003e\u003cbr\u003e\nThis certificate includes all the study materials you will need, although, you will benefit from having a copy of the International Public Sector Accounting Standards Board (IPSASB) 2022 Handbook of International Public Sector Accounting Pronouncements. You can find the handbook at the \u003ca href=\"https:\/\/www.ifac.org\/\" target=\"_blank\"\u003eInternational Federation of Accountants website\u003c\/a\u003e. Please note that the handbook is updated annually. \u003cbr\u003e\n \u003c\/p\u003e\u003cbr\u003e\n\u003cimg alt=\"\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_logo_221997.png\" style=\"margin: 5.0px;\"\u003e","brand":"acca-learning-china","offers":[{"title":"Standard price \/ 0","offer_id":44819443843323,"sku":"100186","price":295.0,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":44819443941627,"sku":"100186","price":220.0,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":44819443908859,"sku":"100186","price":220.0,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":44819443876091,"sku":"100186","price":295.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/M_10674_221998.jpg?v=1781050612"},{"product_id":"2739541_acca-learning","title":"Certificate in International Public Sector Accounting Standards","description":"\u003ch2\u003eWhat you will learn\u003c\/h2\u003e\u003cbr\u003e\nBy completing this certificate, you will be able to:\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003edescribe the fundamental requirements of accrual-based IPSAS® on a standard-by-standard basis\u003c\/li\u003e\n\u003cli\u003eidentify how to use IPSAS in practice\u003c\/li\u003e\n\u003cli\u003eexplain the difference between the Cash Basis IPSAS and accrual-based IPSAS\u003c\/li\u003e\n\u003cli\u003erecognise how IPSAS are used around the world\u003c\/li\u003e\n\u003cli\u003eapply the requirements of IPSAS in the preparation of information for financial statements\u003c\/li\u003e\n\u003cli\u003einterpret financial statements prepared in compliance with IPSAS\u003c\/li\u003e\n\u003cli\u003edescribe the workings of the IPSASB and how these are developing.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nIPSAS have been developed to enhance the quality, consistency and transparency of public sector financial reporting worldwide. Issued by the International Public Sector Accounting Standards Board (IPSASB), they are cash-based standards and accruals standards used for the preparation of general purpose financial statements by governments and other public sector entities around the world. The ACCA Certificate in International Public Sector Accounting Standards (Cert IPSAS) has been specifically developed to help you meet the challenges of implementing IPSAS.\u003cbr\u003e\n\u003cbr\u003e\nCert IPSAS will be relevant to you if your organisation is using or about to implement IPSAS, or if you are working with clients who are using or about to use IPSAS. It’s perfect for helping finance professionals with a background in financial reporting to meet the challenges of implementing IPSAS, providing a practical and introductory knowledge of these standards and how they are interpreted and applied.\u003cbr\u003e\n\u003cbr\u003e\n \u003ch2\u003eKey information\u003c\/h2\u003e \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThere are 11 self-paced, interactive modules with practical tasks to help you bring your learning into your day-to-day work.\u003c\/li\u003e\n\u003cli\u003eThere is a one-hour assessment included, which comprises 25 questions and has a 50% pass mark. There are three attempts allowed.\u003c\/li\u003e\n\u003cli\u003eA mock assessment of 25 questions is also available to help you prepare.\u003c\/li\u003e\n\u003cli\u003eComplete all modules and pass the assessment to gain your certificate and digital badge to show your knowledge.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch3\u003eAdditional information\u003c\/h3\u003e\u003cbr\u003e\nThis certificate includes all the study materials you will need, although, you will benefit from having a copy of the International Public Sector Accounting Standards Board (IPSASB) 2025 Handbook of International Public Sector Accounting Pronouncements. You can find the handbook at the \u003cb\u003e\u003cu\u003e\u003ca href=\"https:\/\/www.ipsasb.org\/publications\/2025-handbook-international-public-sector-accounting-pronouncements\" target=\"_blank\"\u003eInternational Federation of Accountants website\u003c\/a\u003e\u003c\/u\u003e\u003c\/b\u003e. Please note that the handbook is updated annually. Links to standards and pronouncements, as well as to the most recent Handbook, can be found on the \u003cb\u003e\u003cu\u003e\u003ca href=\"https:\/\/www.ipsasb.org\/standards-pronouncements\" target=\"_blank\"\u003eIPSASB Standards and Pronouncements webpage\u003c\/a\u003e\u003c\/u\u003e\u003c\/b\u003e.\u003cbr\u003e\n\u003cbr\u003e\nYou can find out more about this certificate on its \u003cb\u003e\u003cu\u003e\u003ca href=\"https:\/\/learning.accaglobal.com\/ilp\/pages\/external-dashboard.jsf?menuId=1104\u0026amp;locale=en-GB\u0026amp;showbundlekeys=false#\/?dashboardId=2757588\" target=\"_blank\"\u003eproduct summary page\u003c\/a\u003e\u003c\/u\u003e\u003c\/b\u003e.\u003cbr\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n \u003cimg alt=\"Thumbnail\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_Logo_600x600px_Red_72dpi_RGB_2760571.png\" style=\"float: left;width: 100.0px;height: auto;margin: 5.0px;\"\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":47560068464891,"sku":"100186","price":310.0,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47560068497659,"sku":"100186","price":230.0,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47560068530427,"sku":"100186","price":230.0,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47560068563195,"sku":"100186","price":310.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/AID_M_1919_2760517_57fcea7e-b256-4a5b-8307-f081c4ed9122.jpg?v=1783102109"},{"product_id":"452628_acca-learning-china","title":"Certificate in International Public Sector Accounting Standards CN","description":"\u003ch2\u003eWhat you will learn\u003c\/h2\u003e\u003cbr\u003e\nBy completing this certificate, you will be able to:\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003edescribe the fundamental requirements of accrual-based IPSAS® on a standard-by-standard basis\u003c\/li\u003e\n\u003cli\u003eidentify how to use IPSAS in practice\u003c\/li\u003e\n\u003cli\u003eexplain the difference between the Cash Basis IPSAS and accrual-based IPSAS\u003c\/li\u003e\n\u003cli\u003erecognise how IPSAS are used around the world\u003c\/li\u003e\n\u003cli\u003eapply the requirements of IPSAS in the preparation of information for financial statements\u003c\/li\u003e\n\u003cli\u003einterpret financial statements prepared in compliance with IPSAS\u003c\/li\u003e\n\u003cli\u003edescribe the workings of the IPSASB and how these are developing.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nIPSAS have been developed to enhance the quality, consistency and transparency of public sector financial reporting worldwide. Issued by the International Public Sector Accounting Standards Board (IPSASB), they are cash-based standards and accruals standards used for the preparation of general purpose financial statements by governments and other public sector entities around the world. The ACCA Certificate in International Public Sector Accounting Standards (Cert IPSAS) has been specifically developed to help you meet the challenges of implementing IPSAS.\u003cbr\u003e\n\u003cbr\u003e\nCert IPSAS will be relevant to you if your organisation is using or about to implement IPSAS, or if you are working with clients who are using or about to use IPSAS. It’s perfect for helping finance professionals with a background in financial reporting to meet the challenges of implementing IPSAS, providing a practical and introductory knowledge of these standards and how they are interpreted and applied.\u003cbr\u003e\n\u003cbr\u003e\n \u003ch2\u003eKey information\u003c\/h2\u003e \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThere are 11 self-paced, interactive modules with practical tasks to help you bring your learning into your day-to-day work.\u003c\/li\u003e\n\u003cli\u003eThere is a one-hour assessment included, which comprises 25 questions and has a 50% pass mark. There are three attempts allowed.\u003c\/li\u003e\n\u003cli\u003eA mock assessment of 25 questions is also available to help you prepare.\u003c\/li\u003e\n\u003cli\u003eComplete all modules and pass the assessment to gain your certificate and digital badge to show your knowledge.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch3\u003eAdditional information\u003c\/h3\u003e\u003cbr\u003e\nThis certificate includes all the study materials you will need, although, you will benefit from having a copy of the International Public Sector Accounting Standards Board (IPSASB) 2025 Handbook of International Public Sector Accounting Pronouncements. You can find the handbook at the \u003cb\u003e\u003cu\u003e\u003ca href=\"https:\/\/www.ipsasb.org\/publications\/2025-handbook-international-public-sector-accounting-pronouncements\" target=\"_blank\"\u003eInternational Federation of Accountants website\u003c\/a\u003e\u003c\/u\u003e\u003c\/b\u003e. Please note that the handbook is updated annually. Links to standards and pronouncements, as well as to the most recent Handbook, can be found on the \u003cb\u003e\u003cu\u003e\u003ca href=\"https:\/\/www.ipsasb.org\/standards-pronouncements\" target=\"_blank\"\u003eIPSASB Standards and Pronouncements webpage\u003c\/a\u003e\u003c\/u\u003e\u003c\/b\u003e.\u003cbr\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n \u003cimg alt=\"Thumbnail\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_Logo_600x600px_Red_72dpi_RGB_453375.png\" style=\"float: left;width: 100.0px;height: auto;margin: 5.0px;\"\u003e","brand":"acca-learning-china","offers":[{"title":"Standard price \/ 0","offer_id":47682944893179,"sku":"100186","price":310.0,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47682944991483,"sku":"100186","price":230.0,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47682944958715,"sku":"100186","price":230.0,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47682944925947,"sku":"100186","price":310.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/AID_M_1919_452547_d959c1dd-fead-4c48-b618-5acfdc32cd26.jpg?v=1781049696"}],"url":"https:\/\/acca-learning.myshopify.com\/collections\/certificate-in-international-public-sector-accounting-standards-learning-pack.oembed","provider":"acca-learning","version":"1.0","type":"link"}