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Implementing accrual accounting is a significant priority for many public sector and government entities across jurisdictions as it enhances decision-making and improves transparency and accountability. Adopting and implementing accrual accounting standards successfully can be an intricate process involving many stakeholders.

To assist governments and government entities interested to report in accordance with the accrual-based International Public Sector Accounting Standards (IPSAS), IFAC has released a package of materials collectively titled Implementing IPSAS: A Guide for Trainers to assist with equipping designated trainers to teach others about the standards and how to use them.

Implementing IPSAS: A Guide for Trainers is the 2024 edition to Train the Trainer: Introduction to IPSAS released in October 2020.

Implementing IPSAS: A Guide for Trainers contains over ten modules separated into topics that stand alone and can be delivered as individual sessions. Each module includes a manual for the trainer and an accompanying set of slides which can be customized to suit their specific needs. Some modules also contain supplementary video content.

How to Use the Materials

This guide on using the materials in the Implementing IPSAS: A Guide for Trainers provides tips and suggestions on how the materials can be used to deliver the training, both in person and online. The materials are designed to be used flexibly. The best approach to delivering the training will depend on the presenter’s style; whether the training is being delivered in person, online or a mixture of the two; and the existing knowledge of the participants. Consequently, while this guide provides suggestions, it will be up to each presenter to determine their own approach to delivering training.

Module 1: Introduction

Module 1 covers:

  • Advantages of Accrual Accounting
  • Introduction (Slide Deck)

Module 2: Assets

Module 2 covers:

Related video:

Module 3: Liabilities

Module 3 covers:

  • General Liabilities (Slide Deck)
  • Employee Benefits: Short-term, Long-term & Termination Benefits (Slide Deck)
  • Employee Benefits: Post-employment Benefits (Slide Deck)

Module 4: Revenues

Module 4 covers: 

  • Revenue (IPSAS 47) (Slide Deck)
  • Revenue (IPSAS 9 and IPSAS 23): Introduction (Slide Deck)
  • Revenue from Exchange Transactions  (IPSAS 9) (Slide Deck)
  • Revenue from Non-Exchange Transactions: Taxes (IPSAS 23) (Slide Deck)
  • Revenue from Non-Exchange Transactions: Transfers (IPSAS 23) (Slide Deck)

Related video:

Module 5: Expenses

Module 5 covers:


Related video:

Module 6: Financial Instruments

Module 6 covers: 

Module 7: Consolidation and Public Sector Combinations

Module 7 covers:

Module 8: Presentation

Module 8 covers: 

Related video:

Module 9: First-time Adoption of Accrual Basis IPSAS

Module 9 covers:

  • First-time Adoption of Accrual Basis IPSAS (Slide Deck)

Module 10: Other Pronouncements

Module 10 covers:


Related video: