Insights
Practice notes on IPSAS, PFM, and IFMIS design.
Short, concrete guidance for ministry finance staff, written from field engagements across the Pacific, Africa, and South Asia.
- ·6 min read·IPSAS 23 · Revenue · Non-exchange transactions
IPSAS 23 conditional grants: what ministries get wrong
A short guide for public sector accountants recording conditional non-exchange transfers. Covers the condition vs restriction distinction, when a liability must be recognised, and the disclosure requirements most audits flag.
Read the post - ·5 min read·Cash Basis · C4 · IPSAS · Implementation
Cash Basis IPSAS (C4): the gaps ministries still have to fill
C4 is a single, short standard covering receipts and payments. For ministries on the cash basis, it leaves whole practical topics uncovered: payroll, grants, capital, budget comparison. This post maps each gap to the accrual standard that fills it.
Read the post