IPSAS - Technical Update (1 day)

Course code: 3081


This one-day course brings delegates up-to-date with the latest pronouncements from the International Public Sector Accounting Standards Board (IPSASB). It provides delegates with information focused on the recent and upcoming changes to IPSAS. This update course also serves as a supplement to our overview Courses (see Course 3000: IPSAS (Accrual Basis) Immersion Workshop and Course 3011: IPSAS Fundamentals - Accrual Basis), which provide comprehensive overviews of the requirements for understanding and applying IPSASs.

This program updates on recent and future IPSAS developments, including Exposure Drafts and Consultation Papers. Topics are updated ahead of each course to ensure coverage of new / emerging issues. As a general principle, the course aims to cover those accrual basis Standards that at the date of the course have been issued but are not yet mandatory and those which become mandatory in the current year.

Course participants are encouraged to raise issues and interact with other delegates and explore their practical concerns about applying the new requirements.

This program answers questions such as:

  • What are the recent changes in IPSASs?
  • Which changes are mandatory and which represent guidance?
  • When will new requirements be effective?
  • Which entities should apply the changes?
  • What are the application and transition rules relating to new pronouncements?
  • What are the likely future changes in IPSASs and when will these take place?


  • New and Amended Standards for 2019
    • IPSAS 40 - Public Sector Combinations
    • Improvements to IPSAS 2018
    • Cash Basis IPSAS - revised
  • New Standards for 2022
    • IPSAS 41 - Financial Instruments (to replace IPSAS 29)
    • IPSAS 42 - Social Benefits
  • Exposure Drafts
    • Exposure Draft 64 - Leases
    • Exposure Draft 67 - Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19)
  • Current IPSASB projects
    • Work Plan
    • Consultation Paper - Public Sector Specific Financial Instruments
    • Consultation Paper - Accounting for Revenue and Non-Exchange Expenses
    • Consultation Paper - Financial Reporting for Heritage in the Public Sector
  • IPSASB Staff Q&A - Materiality
  • Strategy and Work Plan 2019-2023
  • Brief overview of European proposals to develop EPSASs

Teaching method

  • Group live instruction with interactive participation encouraged
  • Explanation and discussion of current and upcoming accounting issues
  • Presentation of examples and case studies for illustration
  • Discussion of practical experiences and real-world applications
  • All participants receive a comprehensive binder containing copies of the presentation slides, handouts and other course materials


We will assume that participants have prior knowledge of existing IPSAS either as practitioners of IPSAS or through prior attendance on one of our accruals basis IPSAS courses. No advance preparation is required for this course.

Course benefits

  • Understand new IPSAS requirements, including accounting policies and disclosures
  • Apply recent and revised IPSAS
  • Increase planning opportunities through awareness of likely future IPSAS changes
  • Increase awareness of issues involved in the implementation of IPSAS and how to deal with them
  • Plan ahead for issues that arise when implementing future developments and anticipated IPSAS
  • Learn the sources of IPSAS guidance that are available
  • Interact with delegates who are involved in implementing IPSAS


See what past participants said about this course:

Always a pleasure to attend the training - great instructors with practical experience and excellent knowledge shared with participants!

Christine Boulanger, Treasurer, Chief of Financial Services,
International Training Centre of the ILO

Excellent. The course was quite informative. I have no doubt that the knowledge I gained will add value to my present team and towards the objectives of financial reporting.

Ndiimafhi Norah Netshisaulu, Accountant,
Future Logistics, South Africa

Small session is good, makes the course more relevant than a room full of people. Presentation excellent. An engaging and informative update delivered in a professional way to a manageable size cohort which in turn led to good participation.

The training has provided a good overview on the latest changes in IPSAS, the focus points to consider, the impacts expected on accounting and useful tips and hints to help accommodate to the changes.

Daniela Oehy, Fachspezialistin IPSAS F&R,
ETH Zurich, Switzerland

Who should attend?

  • Directors of finance / CFO’s of public sector entities
  • Accounting and finance professionals working in organisations that report under IPSAS or are in the process of adopting IPSAS
  • Internal and external auditors of IPSAS reporting entities
  • Consultants, analysts and academics with interests in IPSAS reporting

CPE / CPD Accreditation


IASeminars is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. 

Field of study: Accounting

ICAEW Partner in Learning

IASeminars is proud to have been named as an ICAEW Partner in Learning, working together to offer the ICAEW IFRS Certificate to our clients worldwide. ICAEW (The Institute of Chartered Accountants in England and Wales) is a world leading professional membership organisation that promotes, develops and supports over 145,000 chartered accountants worldwide. CPE certificates obtained from attending IASeminars courses are an ideal way for ICAEW members and others to demonstrate their continuing professional development, provided that the topic is relevant to their learning and development needs.

Texas State Board of Public Accountancy

IASeminars is registered with the Texas State Board of Public Accountancy as a CPE sponsor. Our CPE Sponsor ID is: 009689. This registration does not constitute an endorsement by the Board as to the quality of our CPE Program.


  • This event will be held at Starling Hotel Geneva. Detailed Joining Instructions are sent to all registered delegates by email approximately one month before the event. The Joining Instructions will confirm exact venue details and nearby (or onsite) hotel recommendations with bedroom rates where available. Coffee and lunch will be provided.
  • Our London seminars take place in 4 star professional conference facilities, generally in city-centre hotels like the Marriott, Sheraton or Hilton brands. Detailed Joining Instructions are sent to all registered delegates by email approximately one month before the event. The Joining Instructions will confirm exact venue details and nearby (or onsite) hotel recommendations with bedroom rates where available. Coffee and lunch will be provided.


  • Isabelle Andernack

    Isabelle Andernack is a French Chartered Accountant (Expert-comptable) and a Member of the French financial analysts’ institution (Société française des analystes financiers SFAF). She has some 20 years of professional experience in both the private and public sectors, including such activities as training, accounting, and managing the transition to new accounting systems. She also has significant experience in planning and implementation of an organization's transition to International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS). Isabelle has worked on many high-profile accounting and audit training and consulting engagements in the public and private sectors. For example, she has recently implemented an ERP (enterprise resource planning) system for an international organization where she had previously led the conversion from cash accounting to accrual accounting under IPSAS, in order to improve its management and long-term financial and business strategy. Isabelle, who is fluent in English and French, is also a lecturer at EDHEC, ESSEC, Paris Dauphine University and at SFAF (Training Centre for Financial Analysts). She is the author of L'essentiel des IFRS (Eyrolles), foreword of Philippe Danjou, IASB Board Member as well as Interpretation and Application of IPSAS (Wiley), with Caroline Aggestam Pontoppidan.

  • Instructor TBC

    The instructor for this course will be drawn from one of our core faculty of subject matter experts. Further details will be published at the earliest opportunity.

In House

To bring this course in-house please contact us and we will be pleased to assist

Course details

Course schedule

Select a start date for more details

17 Jun 2019 Geneva

Course level:
8 hours
Start date:
17 Jun 2019
Start time:
Finish date:
17 Jun 2019
Finish time:
EUR 1,200
Subject to No Tax (Read more)

28 Oct 2019 London

Course level:
8 hours
Start date:
28 Oct 2019
Start time:
Finish date:
28 Oct 2019
Finish time:
GBP 950
Subject to UK VAT (Read more)
< Return to course search Top ↑
Print Email