Global Learning for Operational Leaders
Classroom
15 sessions
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Online / Live
15 sessions
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Introduction
Course overview
Governments and public bodies increasingly adopt accrual accounting based on International Public Sector Accounting Standards to improve transparency and accountability.
This Aractech course covers the public sector accounting environment, cash and accrual bases, key IPSAS standards for financial statements, revenue from exchange and non-exchange transactions, property, plant and equipment, liabilities and provisions, consolidation and transition to accrual IPSAS. Participants work through public sector examples.
What you will achieve
Learning objectives
- Explain IPSAS framework and accrual accounting
- Prepare IPSAS financial statements
- Account for exchange and non-exchange revenue
- Account for property, plant and equipment
- Recognise liabilities and provisions
- Plan transition to accrual IPSAS
Who should attend
Target audience
- Public sector accountants
- Government finance officials
- Auditors of public entities
- Finance staff in state-owned enterprises
- International organisation staff
- Consultants
Methodology
Learning approach
- Standard explanations
- Worked examples
- Case studies
- Group discussions
- Reviews
Complete course outline
Five focused days of learning and application
The timings provided are estimates and may vary depending on the number of participants and the discussions taking place during the sessions. They are indicative only and do not constitute a binding commitment.
Day 1
Public Sector Accounting
- Cash and accrual bases
- IPSAS framework
- Users
- Coffee break
- Users (continued)
- Transition drivers
- Exercise: Basis comparison
Day 2
Financial Statements
- Presentation
- Cash flow statements
- Budget information
- Coffee break
- Budget information (continued)
- Disclosures
- Workshop: Statement preparation
Day 3
Revenue
- Exchange revenue
- Non-exchange revenue
- Taxes
- Coffee break
- Taxes (continued)
- Grants and transfers
- Exercise: Revenue recognition
Day 4
Assets and Liabilities
- Property, plant and equipment
- Infrastructure assets
- Provisions
- Coffee break
- Provisions (continued)
- Employee benefits
- Case study: Asset valuation
Day 5
Consolidation and Transition
- Controlled entities
- Consolidation
- Transition planning
- Coffee break
- Transition planning (continued)
- Capacity building
- Capstone: Transition plan
FAQ
Frequently asked questions
What does IPSAS: International Public Sector Accounting Standards (AF-042) cover?
This course covers Accounting and Finance through a structured five-day outline focused on practical application, discussion, and implementation planning.
When is the next available session?
The next scheduled session starts on 16 - 20 November 2026. See the course schedules section for the available dates and delivery formats.
Who should attend this course?
Public sector accountants, Government finance officials, Auditors of public entities
Is bilingual course delivery available?
Yes. All course materials and presentations are provided in English, while bilingual explanation and discussion support may be available depending on the selected location and trainer availability. For example, when attending a course in Istanbul, you may request a Turkish-speaking trainer to explain the English course content in Turkish. Arabic explanation support may also be requested at this location. Other languages are available in selected cities. You can choose your preferred language support as an optional preference during registration.
How can I register for a session?
Use any Register button next to the available course dates to open the participant registration page and submit your booking request for the selected session.
Is this course available online as well as classroom-based?
Check the course schedules section for currently published classroom and Online / Live sessions.
Where are classroom sessions delivered?
Current classroom venues include Amsterdam, Paris, Munich, Kuala lumpur, London, Barcelona.
How long is the training programme?
The programme runs for five days from 09:00 to 14:00, which gives 25 contact hours, including a daily 30-minute break (22.5 hours of instruction).
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Choose an available date and venue, add your participants, and we will email a formal quotation for IPSAS: International Public Sector Accounting Standards to your business address.