What's covered
Programme outline
- 1
Cash to accrual transition
Transition roadmap, opening balance construction, first-time adoption reliefs and common project pitfalls.
- 2
Assets and infrastructure
Recognition and measurement of property, plant, infrastructure and heritage assets, plus depreciation policy setting.
- 3
Revenue, transfers and budgets
Exchange and non-exchange revenue, grants and transfers, and the budget-to-actual comparison statement.
- 4
Consolidation and disclosure
Controlled entities, related party disclosure and building a complete IPSAS-compliant financial statement set.
Outcomes
What your team leaves with
Every session is built to produce something usable, not just notes.
A phased transition plan for your entity
An asset recognition and valuation policy draft
A model IPSAS statement set for your reporting entity
