IPSAS conversion session - Q2 2018



In April 2018, Ducharme will be hosting a two day IPSAS Implementation training sessions to Namibian municipalities and public entities whom have been contemplating the transition from modified cash basis of accounting to the accruals based International Public Sector Accounting Standards (IPSAS).


“As at March 2017, nearly three-quarters of OECD countries have adopted accrual accounting for their year-end financial reports and more than a quarter now prepare their annual budgets on an accrual basis”


The course provides for considerations pertaining to such a conversion as well as high-level overview of the IPSAS standards.

  • Conversion considerations from modified cash accounting to IPSAS accrual accounting This include focus on the key differences between modified cash and accrual based IPSAS, together with practical considerations on the impact of these changes on how to report for property, plant and equipment, investment property, liabilities, leases, provisions, financial instruments, interest, capital receipts and more.
  • Overview of IPSAS standardsThis will include high-level overview of the recognition, measurement and disclosure requirements as required by IPSAS in terms of general financial accounting, accounting for assets, accounting for revenue, accounting for liabilities and related expenses, separate and consolidated financial statements and more.

For more information about this session, please refer to the link to this course brochure.

To register, please request a registration via email from Ms Alriette Swart at aswart@ducharmeconsulting.co.za. Registrations close 10 days prior to event.