Train the Trainer: Introduction to IPSAS, Module 2 - Assets

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.

Each module consists of a training manual and an accompanying set of slide decks (one slide deck per topic). The assets module covers the following topics. Click on the below items to download the associated slide decks:

• Introduction to Assets
• Property, Plant and Equipment
• Intangible Assets
• Leases
• Service Concession Arrangements
• Inventories
• Agriculture
• Investment Property

The following short discussion video provides some practical insights based on experience of delivering training sessions on assets. It highlights key concepts that students need to grasp, challenge areas, the types of questions students may ask, and other practical tips for trainers.