Guidance and tools
Converting from cash-based to accrual accounting?
Please find guidance for IPSAS implementation – and other useful guidance – below.
From Cash to Accrual – IPSAS implementation
IPSAS implementation:
- Pathways to Accrual – this is an online platform that also has further resources linked.
- Implementing IPSAS: A Guide for Trainers | IFAC – 10 training modules with customisable slide decks
- Full recording of the event: https://youtu.be/1OMLeTrc4zM
- Is Cash Still King? Maximising the Benefits of Accrual Information in the Public Sector | IFAC – this includes 30 recommendations for those transitioning to accrual
Broader PFM reform and the need for professionalisation:
Sustainability reporting in the public sector:
- Preparing for Sustainability Reporting and Assurance | IFAC – joint report with ACCA and IDI
