Finance and TreasuryIPSAS Accrual Accounting for Public Sector Entities
Moving a public entity from cash to accrual accounting is presented as a technical exercise and fails as an institutional one, usually at the point where nobody can produce a reliable asset register. This course covers both halves. Delegates work through the differences between cash and accrual reporting and what accrual actually reveals, then through the transition itself: opening balances, first time adoption and the transitional provisions available. Property, plant and equipment recognition and valuation are covered, since this is where most transitions stall. Revenue from non exchange transactions including taxes and transfers follows. Employee benefits and provisions are addressed. Consolidation across controlled entities is covered. Financial statement presentation and the required disclosures follow. The course closes on using accrual information for decisions rather than only for compliance, and on the audit questions a first accrual statement attracts.
Course objectives
- Explain what accrual reporting reveals that cash reporting does not
- Plan a transition including opening balances and first time adoption
- Recognise and value property, plant and equipment
- Account for revenue from taxes, transfers and other non exchange transactions
- Measure employee benefits and provisions
- Consolidate controlled entities and present the statements
- Use accrual information for decisions and answer first year audit questions
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
- 01A technical exercise that fails institutionally
- 02Cash against accrual reporting
- 03Transition and first time adoption
- 04Opening balances and transitional provisions
- 05Property, plant and equipment
- 06Non exchange revenue
- 07Employee benefits, provisions and consolidation
- 08Presentation, disclosure, decision use and audit
Scheduled sessions
| Dates | Venue | Format | Price | Register |
|---|---|---|---|---|
| 28 to 30 October 2026 | Nairobi, Kenya | Classroom | USD 995 per delegate | Register Now |
| 20 to 22 January 2027 | Durban, South Africa | Classroom | R14,950 per delegate | Register Now |
| 22 to 24 February 2027 | Online | Online | R6,500 per delegate | Register Now |
| 29 to 31 March 2027 | Windhoek, Namibia | Classroom | R14,950 per delegate | Register Now |