IPSAS, Unfiltered.
What IPSAS adoption actually looks like in the field. Pattern-level observations, written for practitioners.
A working set of essays and short posts on the unglamorous parts of IPSAS implementation. Cross-published on LinkedIn so practitioners can subscribe in the place they're already reading. Archived here so the patterns stay findable.
Recent posts from the field.
A working pattern of what's been showing up across implementations. Each entry links to the LinkedIn post.
- IU-0012026.04
The donor-funded vehicle handed to government at project close.
Project closes. The Land Cruiser stays. Whose books does it land on, when, and at what value? An eight-step pattern that comes up in every implementation involving donor-funded infrastructure or moveable assets.
IPSAS 17, 23Read on LinkedIn → - IU-0022026.03
The PPE opening balance when no asset register exists.
The standard says deemed cost. The reality is hundreds of small judgments about which records to trust, which gaps to fill, and which assets the auditor will let you carry forward. Notes from doing this work on a live engagement.
IPSAS 17, 33Read on LinkedIn → - IU-0032026.02
Foreign exchange on a tri-currency loan drawdown.
A bilateral loan denominated in one currency, disbursed in a second, and reported in a third. Where the recognition happens, which rate applies, and what to put in the working paper trail. Easier to get wrong than to get right.
IPSAS 4, 41Read on LinkedIn → - IU-0042026.01
The in-kind donation of medical supplies.
Donated vaccines, equipment, training services. IPSAS 23 says recognise; the actual question is at what value, with what conditions attached, and when the obligation discharges. The auditor's first question is always about the valuation.
IPSAS 23Read on LinkedIn →
Posts hosted on LinkedIn so practitioners can subscribe and comment in their normal feed. This page archives the index so the patterns stay findable.
Patterns, not opinions.
IPSAS, Unfiltered is for practitioners watching IPSAS adoption from outside the daily detail: deputy accountants-general, audit firm partners, donor-side PFM advisors, finance ministry economists. The pieces are pattern-level (what's recurring across implementations) not project-specific.
Cross-published on LinkedIn for the feed and the comments. Archived here so the patterns stay findable when somebody is looking for a precedent rather than scrolling.
Published in English first, with batch translations to Spanish, French, and Portuguese on a rolling basis. Translations are vetted, not machine-pushed.
Subscribe.
LinkedIn primary, email for org subscriptionsLinkedIn is where posts land first; the feed handles notifications and comments. For organisations wanting bulk subscriptions, translated digests, or to discuss licensing the series for internal newsletters, series@pfmexpert.net is the right channel.
Drills + Desk + Series.
The series covers patterns at the system level. Drills builds daily reflexes on the failure modes those patterns expose. Desk handles the hard cases when they show up on your books. Each works alone; together they cover the field.