As governments and public bodies worldwide move from cash to accrual accounting, the International Public Sector Accounting Standards (IPSAS) have become the global benchmark for transparent, comparable public sector reporting. This programme equips finance leaders to transition government accounts to accrual-based IPSAS standards and to lead the reform end to end.
Designed for manager-level finance and reporting professionals, the programme reflects the IPSASB framework and the practical realities of accrual transitions in finance ministries, public agencies, and development institutions worldwide. It is directly applicable to any organisation adopting or strengthening IPSAS-based reporting.
Course Objectives
Upon the successful completion of this program, attendees will be able to:
- Make the case for accrual-based government accounting
- Apply the IPSAS framework and standards
- Distinguish cash and accrual basis IPSAS
- Prepare IPSAS-compliant financial statements
- Apply revenue and expense recognition rules
- Account for property, plant and equipment
- Account for financial instruments and liabilities
- Apply provisions and employee benefit standards
- Lead public sector consolidation
- Plan first-time IPSAS adoption
- Develop a transition roadmap
- Assess systems and data readiness
- Manage implementation challenges and change
- Link IPSAS to wider PFM reform
- Strengthen public sector reporting quality
- Apply emerging trends in public sector reporting
Course Outline
- Module 1: The Case for Accrual Accounting
- Module 2: IPSAS Framework & Standards
- Module 3: Cash vs Accrual Basis IPSAS
- Module 4: Presentation of Financial Statements
- Module 5: Revenue & Expense Recognition
- Module 6: Property, Plant & Equipment
- Module 7: Financial Instruments & Liabilities
- Module 8: Provisions & Employee Benefits
- Module 9: Consolidation in the Public Sector
- Module 10: First-Time IPSAS Adoption
- Module 11: Transition Planning & Roadmaps
- Module 12: Systems & Data Readiness
- Module 13: Implementation Challenges & Change
- Module 14: Linking IPSAS to PFM Reform
- Module 15: Emerging Trends: Public Sector Reporting
Who Should Attend
This programme is designed for public sector accountants, finance managers, and reporting leads at manager level, in government ministries, public agencies, audit institutions, and development organisations adopting or strengthening IPSAS internationally.
Registration & Inquiry
