Formation aux normes comptables internationales du secteur public à Tbilissi

Présentation du programme

International Public Sector Accounting Standards (IPSAS) are issued by the International Public Sector Accounting Standards Board (IPSASB) for use by governments and other public sector entities. They aim to improve the quality of general purpose financial reporting, so that decisions on public resources rest on complete and comparable information, and they strengthen transparency and accountability.

The standards have changed substantially in the last few years. The IPSASB’s 2026 Handbook now runs from IPSAS 1 to IPSAS 51 and includes the Board’s first sustainability standard. New standards on leases (IPSAS 43), property, plant and equipment (IPSAS 45) and measurement (IPSAS 46) took effect on 1 January 2025. IPSAS 47 Revenue, which replaces IPSAS 9, 11 and 23, and IPSAS 48 Transfer Expenses took effect on 1 January 2026, together with IPSAS 49 Retirement Benefit Plans.

More change is scheduled. IPSAS 50 on exploration for and evaluation of mineral resources applies from 1 January 2027. IPSAS 51 Tangible Natural Resources Held for Conservation and IPSASB SRS 1 Climate-related Disclosures, both issued in January 2026, apply from 1 January 2028, with earlier adoption permitted. Many training materials still teach IPSAS 9, 13, 17, 23 and 29 as current; this programme is built on the current handbook.

IPSAS Training in Tbilisi covers the full suite over five days: the Conceptual Framework and presentation, assets and measurement, revenue, expenses and liabilities, financial instruments, consolidation and the wider reporting landscape, including first-time adoption and climate disclosures. Georgia’s own move to accrual reporting under IPSAS-based rules gives the programme a practical reference point.

Sessions combine short explanations with numerical examples and journal entries, so participants practise the judgements that preparers and auditors face.

Le programme renforce les capacités institutionnelles en matière de

• Applying the IPSASB Conceptual Framework to accounting judgements
• Presenting complete accrual-based financial statements
• Preparing cash flow statements and budget comparison statements
• Accounting policies, estimates and corrections of errors
• Recognising and measuring property, plant and equipment under IPSAS 45
• Applying the IPSAS 46 measurement bases, including current operational value
• Lessee and lessor accounting under IPSAS 43
• Revenue recognition under IPSAS 47
• Grants, subsidies and other transfers under IPSAS 48
• Social benefits, provisions and employee benefits
• Financial instruments under IPSAS 41
• Inventories, intangible assets and impairment
• Service concession arrangements
• Consolidation, associates and joint arrangements
• Public sector combinations and related party disclosures
• First-time adoption of accrual basis IPSAS
• Long-term fiscal sustainability and service performance reporting
• Climate-related disclosures under IPSASB SRS 1
• Planning and managing an IPSAS transition

The result is a team that can apply the standards in force today and plan for those coming into effect over the next two years.

The Growing Importance of IPSAS

Accrual reporting based on IPSAS is spreading. The IFAC and CIPFA International Public Sector Financial Accountability Index 2025 projects that 56% of jurisdictions will report on an accrual basis by 2030, and that 81% of those will use IPSAS directly, with modifications or as the basis of national standards. By 2030, 60% of accrual-using jurisdictions are expected to be middle- or low-income economies.

Countries at very different stages illustrate the trend. Kenya’s National Treasury gazetted the national government’s move to accrual IPSAS in 2024, with first accrual statements expected for the year ending 30 June 2025. Saudi Arabia has pursued a phased transition since 2017 under Vision 2030. Georgia’s reform dates from 2009 and moved its budgetary organisations to accrual-based standards from 2020. In each case, the hardest work lies in assets, consolidation and skills.

Les organisations ont de plus en plus besoin de professionnels capables de :

• Identifying which standards apply now and which take effect later
• Explaining the differences between superseded and current standards
• Building and valuing a complete asset register
• Selecting appropriate measurement bases under IPSAS 46
• Separating revenue with and without binding arrangements
• Recognising transfer expenses consistently with IPSAS 48
• Accounting for leases on a right-of-use basis
• Applying impairment and expected credit loss requirements
• Defining the reporting entity and consolidating controlled entities
• Writing clear accounting policies and notes
• Reconciling budget execution reports with financial statements
• Preparing for audit of accrual statements
• Planning a phased transition under IPSAS 33

Strong IPSAS systems help organisations:

• Show the full cost of public services
• Make assets and liabilities visible to decision-makers
• Manage fiscal risks, including guarantees and long-term obligations
• Improve the credibility of reports to lenders and citizens
• Support audit opinions on consolidated statements
• Compare performance across entities and countries
• Plan asset maintenance and replacement
• Meet the reporting expectations of development partners
• Prepare for climate-related disclosure

IPSAS adoption is a long reform rather than a single project. It works best when policy, systems, data and people move together, and when the finance team understands the reasoning behind each standard.

Who Should Attend This IPSAS Training?

Ce programme s'adresse à :

• Government officials and project managers responsible for IPSAS transition
• Treasury and accounting department staff of ministries of finance
• Chief accountants of ministries, agencies and municipalities
• Finance and accounting managers of public sector entities
• Accountants and finance staff preparing financial statements
• IFRS and IPSAS implementation and maintenance teams
• Financial management specialists in project implementation units
• Finance staff of state-owned enterprises within the general government sector
• Finance officers of international organisations and NGOs reporting under IPSAS
• Staff of supreme audit institutions and internal auditors
• Public sector standard setters and regulators
• Financial systems and ERP teams supporting accrual reporting
• Fiscal risk and debt management officers
• Consultants advising on IPSAS and public financial reporting

A working knowledge of accounting is helpful. Each standard is introduced from its principles before the detailed requirements.

IPSAS Training Objectives

Upon successful completion of this IPSAS Training, participants will be able to:

• Explain the IPSASB, its due process and the structure of the 2026 Handbook
• Apply the Conceptual Framework to recognition and measurement questions
• Prepare a complete set of IPSAS financial statements, including budget comparison
• Account for property, plant and equipment, leases and intangible assets under current standards
• Choose and apply measurement bases under IPSAS 46
• Recognise revenue and transfer expenses under IPSAS 47 and IPSAS 48
• Account for social benefits, provisions and employee benefits
• Apply IPSAS 41 to classification, measurement and impairment of financial instruments
• Determine the reporting entity and prepare consolidated statements
• Use the transitional reliefs of IPSAS 33
• Describe the requirements of IPSASB SRS 1 and upcoming standards
• Draft a practical IPSAS transition or update plan

Every objective is supported by worked examples that participants can reuse with their own teams.

Contenu et structure du programme

IPSAS Training Methodology

The programme is interactive and practical, combining direct instruction with numerical work and analysis of real reforms.

Le programme associe :

• Concise expert briefings on each standard
• Comparisons of superseded and current requirements
• Worked numerical examples and journal entries
• Spreadsheet exercises on measurement and consolidation
• Case studies from published reform reports
• Small-group problem solving
• Drafting of accounting policies and note disclosures
• Revue par les pairs des travaux d'équipe
• Discussion of participants’ own transition challenges
• Daily knowledge checks
• A capstone roadmap for each participant’s institution

Participants are encouraged to bring questions from their own entities so the discussion addresses the standards they actually apply.

Résultats attendus

Upon completion of this IPSAS Training, participants will be able to:

• State which IPSAS are current and when new ones take effect
• Prepare and review a full set of accrual-based statements
• Apply IPSAS 45 and IPSAS 46 to asset recognition and measurement
• Account for leases under IPSAS 43
• Apply IPSAS 47 and IPSAS 48 to revenue and transfers
• Apply IPSAS 41 to financial instruments
• Prepare consolidation adjustments for public sector groups
• Explain the purpose and main requirements of SRS 1
• Lead or contribute to an IPSAS transition plan

Participants leave with checklists, worked examples and a roadmap they can discuss with their management and auditors.

Institutional Application of IPSAS Training

Ce programme aide les organisations à renforcer :

• Accounting policy manuals
• Charts of accounts mapped to IPSAS
• Asset registers and valuation processes
• Revenue and grant recognition procedures
• Liability and provision reporting
• Consolidation processes and group reporting
• Budget-to-accounts reconciliation
• Audit preparation and follow-up
• Fiscal risk disclosure
• Readiness for sustainability reporting
• Accounting capacity across ministries and municipalities

Les participants repartent avec des outils pratiques pour améliorer :

• IPSAS effective dates and transition checklist
• IPSAS 47 and IPSAS 48 decision trees
• IPSAS 46 measurement basis selector
• Lease identification and right-of-use templates
• Opening asset register template
• Consolidation worksheet
• Note disclosure checklist
• Transition roadmap template

Institutions planning a transition can begin with Risalat’s free institutional capacity assessment or governance audit to identify priorities.

Pertinence régionale & mise en application

Europe

Georgia’s Ministry of Finance hosted a PEMPAL treasury study visit in Tbilisi in May 2025, attended by more than 70 officials from 16 countries across Europe and Central Asia. Georgian presenters reported 26 IPSAS-based standards in use at central and subnational level and the first audit of financial statements by the supreme audit institution in 2025, while noting gaps in consolidation and asset data.

Afrique

Kenya’s National Treasury approved the national government’s transition to accrual IPSAS in 2024 and set workstreams for chart of accounts revision, IFMIS changes, asset and liability valuation and capacity building. Similar transitions across Africa create strong demand for practical skills in IPSAS 45, 46 and 47.

Moyen-Orient

A World Bank account of a 2022 regional webinar reported that 11% of MENA member jurisdictions had fully adopted IPSAS and 53% had partially adopted them, with Saudi Arabia pursuing a phased transition since 2017 under Vision 2030. Entities in the region now need to update to the standards issued since then.

Asie

Kazakhstan, the Kyrgyz Republic, Tajikistan and Uzbekistan took part in the 2025 Tbilisi study visit, reflecting active treasury and accounting reform in Central Asia. The IFAC and CIPFA index expects most new accrual adopters by 2030 to be middle- and low-income economies, many of them in Asia and Africa.

The programme draws on these experiences so participants can compare their own reform path with peers.

Profil du pays d'accueil – Géorgie

Tbilisi, Georgia’s capital, offers modern business venues, a wide choice of hotels and moderate costs, with a historic centre that makes evenings pleasant for visiting delegations.

Georgia is a relevant benchmark for IPSAS. The Treasury Service of the Ministry of Finance leads the reform, maintains a unified chart of accounts across central and local budget entities and publishes financial statements annually. Georgia ranked first of 125 countries for budget transparency in the 2023 Open Budget Survey with a score of 87, according to the Ministry of Finance. Its remaining challenges, including asset registers and consolidation, mirror those of many participants.

Tbilisi International Airport has regular flights from Europe, the Middle East and Central Asia. Citizens of many countries can visit Georgia without a visa for short stays, and others can apply for an e-visa or a visa in advance. Participants should confirm current rules with the Ministry of Foreign Affairs of Georgia; Risalat provides visa support letters on request.

IPSAS Training Deliverables

Participants receive a complete package of preparation, learning materials and follow-up support built on the current IPSASB Handbook.

Avant le programme

• Pré-évaluation des participants
• IPSAS Readiness Assessment
• IPSAS Resource Pack
• Lectures préparatoires
• Aide et conseils gratuits pour le visa
• Accueil à l'aéroport & assistance à l'arrivée
• Hébergement avec petit-déjeuner
• Dîner de bienvenue et de réseautage

Pendant le programme

• Kit de formation Risalat (sac, gourde, mug, t-shirt, casquette, protège-passeport, stylos, carnet, magnet & porte-clés)
• Comprehensive IPSAS Training Manual
• IPSAS Effective Dates and Transition Checklist
• IPSAS 47 and IPSAS 48 Decision Trees
• IPSAS 46 Measurement Basis Selector
• Lease Identification and Right-of-Use Template
• Opening Asset Register Template
• Consolidation Worksheet
• Note Disclosure Checklist
• Ateliers pratiques & simulations
• Discussions de groupe & apprentissage entre pairs
• Déjeuner et pauses-café quotidiens
• Accès complet aux installations du lieu de formation
• Mini tablette avec supports pédagogiques numériques
• Visite de terrain (le cas échéant)
• Visite récréative de la ville

Après le programme

• Certificat de participation
• Distinction Risalat de participation au programme
• Documents de référence après la formation
• IPSAS Transition Roadmap Template
• Summary of Upcoming IPSAS and SRS Requirements
• Worked Example Workbook
• Accompagnement après la formation & conseils de suivi
• Rapport du programme

Ministries of finance, treasuries, audit institutions and project units can request a tailored in-house version of this programme focused on their own standards, systems and timelines. Please request a proposal to discuss your needs.

Common Challenges in IPSAS, And How This Training Helps

How can teams know which IPSAS are current?

Many manuals still cite IPSAS 9, 13, 17, 23 and 29, which have been replaced. Day 1 sets out the 2026 Handbook, effective dates and what each new standard replaced.

How can entities value assets when records are incomplete?

Missing asset data is one of the most common obstacles, as Georgia’s reform shows. Day 2 covers IPSAS 45, IPSAS 46 and the IPSAS 33 reliefs for opening balances.

How should revenue and grants be recognised under IPSAS 47?

The new standard replaces the exchange and non-exchange split with a focus on binding arrangements. The Day 3 workshop applies it to taxes, grants and service contracts.

How can government bring leases onto the balance sheet?

IPSAS 43 requires a right-of-use model for lessees. Day 2 shows how to identify leases and measure assets and liabilities.

How can central government produce consolidated statements an auditor can rely on?

Day 4 covers control assessment, consolidation adjustments and disclosures, using the general government perimeter issues reported for Georgia as a case.

How should public entities prepare for climate-related disclosures?

SRS 1 applies from 2028 with early adoption permitted. Day 5 explains its requirements and the governance and data work needed now.

How can a transition be planned without stopping daily operations?

The Day 5 capstone builds a phased roadmap that sequences policies, systems, data and training.

Questions fréquentes

Is the programme based on the latest IPSAS?

Yes. It follows the IPSASB 2026 Handbook, including IPSAS 43, 45 and 46 (effective 2025), IPSAS 47, 48 and 49 (effective 2026), IPSAS 50 (2027), and IPSAS 51 and SRS 1 (2028).

Which old standards are no longer taught as current?

IPSAS 9, 11 and 23 are replaced by IPSAS 47; IPSAS 13 by IPSAS 43; IPSAS 17 by IPSAS 45; and IPSAS 29 by IPSAS 41. The programme explains these changes so teams can update their policies.

Is it suitable for entities still on the cash basis?

Yes. Day 1 covers IPSAS 33 first-time adoption and Day 5 covers the Cash Basis IPSAS and transition planning.

Does the programme cover climate reporting?

Yes. Day 5 introduces IPSASB SRS 1 Climate-related Disclosures, issued in January 2026 and effective for periods beginning on or after 1 January 2028.

Peut-il être dispensé en intra ?

Yes. Treasuries, ministries, audit institutions and project units can request a tailored version focused on their own standards and systems.

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