StepUp Skills Consultancy Institute

21/09/2026

20/09/2026

IFRS 18 vs IAS 1

IFRS 18 brings a clearer structure to financial performance, including operating, investing and financing categories and new subtotals such as operating profit.

It also strengthens disclosure of management-defined performance measures (MPMs), improving transparency and comparability.

From 1 January 2027, IFRS 18 replaces IAS 1 for annual reporting periods. Now is the time to prepare.

15/09/2026

📘 TUESDAY — IPSAS QUICK GUIDE

INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS

IPSAS — KNOW THE STANDARDS. UNDERSTAND PUBLIC FINANCE.

FOUNDATION & FINANCIAL REPORTING

IPSAS 1 — Presentation of Financial Statements

IPSAS 2 — Cash Flow Statements

IPSAS 3 — Accounting Policies, Changes in Accounting Estimates & Errors

IPSAS 4 — Effects of Changes in Foreign Exchange Rates

IPSAS 5 — Borrowing Costs

IPSAS 14 — Events After the Reporting Date

IPSAS 24 — Presentation of Budget Information

ASSETS & MEASUREMENT

IPSAS 12 — Inventories

IPSAS 16 — Investment Property

IPSAS 31 — Intangible Assets

IPSAS 45 — Property, Plant & Equipment

IPSAS 46 — Measurement

IPSAS 43 — Leases

IPSAS 50 — Exploration for and Evaluation of Mineral Resources

IPSAS 51 — Tangible Natural Resources Held for Conservation

IPSAS 45 is particularly important because it replaced IPSAS 17 and introduced updated measurement guidance, including current operational value.

REVENUE, TRANSFERS & SOCIAL BENEFITS

IPSAS 19 — Provisions, Contingent Liabilities & Contingent Assets

IPSAS 42 — Social Benefits

IPSAS 47 — Revenue

IPSAS 48 — Transfer Expenses

FINANCIAL INSTRUMENTS

IPSAS 28 — Financial Instruments: Presentation

IPSAS 29 — Financial Instruments: Recognition & Measurement

IPSAS 30 — Financial Instruments: Disclosures

IPSAS 41 — Financial Instruments

CONSOLIDATION & OTHER ENTITIES

IPSAS 34 — Separate Financial Statements

IPSAS 35 — Consolidated Financial Statements

IPSAS 36 — Investments in Associates & Joint Ventures

IPSAS 37 — Joint Arrangements

IPSAS 38 — Disclosure of Interests in Other Entities

IPSAS 40 — Public Sector Combinations

IPSAS 49 — Retirement Benefit Plans

ADOPTION & SPECIAL AREAS

IPSAS 32 — Service Concession Arrangements: Grantor

IPSAS 33 — First-time Adoption of Accrual Basis IPSAS Standards

IPSAS 39 — Employee Benefits

IPSAS 44 — Non-current Assets Held for Sale & Discontinued Operations

The IPSASB currently lists IPSAS 47, 48 and 49 among its current standards, alongside IPSAS 50 and the newly issued IPSAS 51.

CPA Clement’s Insight:
“In public finance, quality reporting is not just about compliance — it is about giving citizens, oversight bodies and decision-makers reliable information.”

13/09/2026

— ESG, Sustainability & Responsible Growth
“Sustainable success is not only about how much value an organisation creates, but how responsibly it creates it.”
The modern organisation is increasingly judged not only by financial performance, but also by its environmental impact, social responsibility, governance practices and ability to create long-term value.
ESG is bringing together finance, risk, strategy, data, compliance and sustainability in ways that are changing how organisations measure and communicate performance.
The opportunity is to move beyond statements and turn sustainability into measurable action, credible reporting and better decisions.
Responsible growth is not a destination. It is a way of doing business.

12/09/2026

— Continuous Learning

“The professional you become tomorrow is being shaped by the skills you choose to develop today.”

The workplace is changing faster than ever. New technologies emerge, industries evolve, regulations shift and organisations increasingly need professionals who can do more than rely on yesterday's experience.

Upskilling is no longer a luxury—it is part of staying relevant.
Whether you are strengthening your financial expertise, learning data analytics, developing leadership capabilities, improving project management skills or exploring emerging technologies, every new capability expands what you can contribute.

Don't wait for an opportunity to expose the skills you need.

Build the skills before the opportunity arrives.

11/09/2026

«“Financial success is not created by numbers alone; it is created by the quality of decisions behind those numbers.”»

Financial statements tell a story—but professionals must know how to read the story, question the assumptions and understand what the numbers mean for the future.

From financial reporting and IFRS to taxation, audit, budgeting, risk management and financial analysis, strong financial knowledge enables better decisions at every level of an organisation.

Finance is not only the responsibility of the finance department.

Every business decision has a financial consequence.

Build the financial knowledge that helps you understand the numbers, manage resources responsibly and contribute with confidence.

10/09/2026

«“The quality of your decisions determines the quality of your direction.”»

Every organisation makes decisions. The difference between organisations that merely survive and those that thrive often lies in how those decisions are made.

Strategic thinking requires us to look beyond immediate pressures—to understand risks, recognise opportunities, analyse evidence and anticipate what may come next.

Good professionals solve problems. Strategic professionals understand why the problem exists, what it means for the future, and how today's decision will shape tomorrow's outcome.

Before making your next decision, don't just ask, “What should we do?”

Ask: “Where will this decision take us?”