Supporting International Standards

Train the Trainer: Introduction to IPSAS, Module 9 – First-time Adoption of Accrual Basis IPSAS

IFAC
Nov 09, 2020 | Guidance & Support Tools
English

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 first-time adoption of accrual basis IPSAS module covers the requirements of IPSAS 33 First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSAS). It also incorporates a discussion of the practical issues to be addressed in transitioning to the accrual basis IPSAS.

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

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

 

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