Train the Trainer: Introduction to IPSAS, Module 4 - Revenues
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.
Each module consists of a training manual and an accompanying set of slide decks (one slide deck per topic). The revenue module covers the following topics. (Click on the below items to download the associated slide decks):
- Introduction to Revenues
- Revenue from Exchange Transactions
- Revenue from Non-exchange Transactions: Taxes
- Revenue from Non-exchange Transactions: Transfers
- IPSASB Proposals for Revenue