Train the Trainer: Introduction to IPSAS, Module 1 – Introduction
Train the Trainer: Introduction to IPSAS is a package of training materials developed by IFAC to assist government and government entities wishing to report in accordance with the accrual based International Public Sector Accounting Standards (IPSAS). The course is structured over ten modules and each module is broken down into topics that are, as far as possible, stand alone, so that they can be delivered as individual sessions.
The introduction module includes an overview of the advantages of accrual accounting and introductory topics including different bases of accounting, transitioning to accrual accounting, implementation plan key steps, identifying the reporting entity, accounting policies, and application of materiality.
Each module consists of a training manual and an accompanying set of slide decks (one slide deck per topic), below.
The training materials reflect the current suite of IPSAS, but it is important for trainers to stay up to date with ongoing IPSASB projects, exposure drafts and published standards and amendments. This short discussion video outlines key upcoming changes for trainers to be aware of, how and where they are reflected in the training materials, and how trainers can incorporate a discussion of evolving standards into training sessions.