Finance and TreasuryIPSAS Accrual Accounting for Public Sector Entities
This course guides public sector accountants through the transition from cash basis to accrual basis reporting under International Public Sector Accounting Standards, a reform underway across many African governments and state owned entities. Delegates work through the accounting treatment of public sector specific items such as heritage assets, infrastructure, social benefits, and non exchange revenue. Practical exercises cover opening balance sheet preparation and the change management challenges of a cash to accrual transition.
Course objectives
- Explain the differences between cash basis and accrual basis IPSAS reporting
- Account for non exchange revenue including taxes and transfers under IPSAS
- Recognise and measure infrastructure assets, heritage assets, and public sector specific items
- Prepare an opening accrual balance sheet as part of a cash to accrual transition
- Plan the change management and capacity building needed for IPSAS adoption
Who should attend
- Public sector accountants and financial controllers
- State owned enterprise finance staff
- Ministry of finance accounting policy officers
- External auditors of government and public entities
- Local authority and municipal finance officers
Course outline
- 01Cash basis versus accrual basis IPSAS reporting
- 02Non exchange revenue recognition including taxes and transfers
- 03Accounting for infrastructure and heritage assets
- 04Social benefits, provisions, and public sector specific disclosures
- 05Preparing the opening accrual balance sheet
- 06Managing the transition: capacity, systems, and change management
Scheduled sessions
| Dates | Venue | Format | Price | Register |
|---|---|---|---|---|
| 15 to 17 November 2026 | Gaborone, Botswana | Classroom | R11,995 per delegate | Register Now |
| 11 to 13 December 2026 | Johannesburg, South Africa | Classroom | R11,995 per delegate | Register Now |
| 8 to 10 January 2027 | Windhoek, Namibia | Classroom | R11,995 per delegate | Register Now |
| 3 to 5 June 2027 | Dubai, UAE | Classroom | R11,995 per delegate | Register Now |
| 12 to 14 August 2027 | Johannesburg, South Africa | Classroom | R11,995 per delegate | Register Now |