Train the Trainer: Introduction to IPSAS, Module 1 – Introduction

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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.

Download Slide Deck for Module 1

 

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