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IFAC Publishes Updated Guide for Trainers to Support IPSAS Implementation
- 27 March 2024
- Accounting
- South African Accounting Academy
Implementing accrual accounting is a significant priority for many public sector and government entities across jurisdictions as it enhances decision-making and improves transparency and accountability. Adopting and implementing accrual accounting standards successfully can be an intricate process involving many stakeholders.
Implementing IPSAS: A Guide for Trainers is the 2024 edition to Train the Trainer: Introduction to IPSAS released in November 2020.
The 2024 edition includes updates to incorporate standards and pronouncements recently issued, including IPSAS 46, Measurement, IPSAS 47, Revenue, IPSAS 48, Transfer Expenses, and IPSAS 43, Leases.
Implementing IPSAS: A Guide for Trainers contains 10 modules separated into topics that can be delivered as individual sessions.
- Module 1 – Introduction
- Module 2 – Assets
- Module 3 – Liabilities
- Module 4 – Revenues
- Module 5 – Expenses
- Module 6 – Financial Instruments
- Module 7 – Consolidation and Public Sector Combinations
- Module 8 – Presentation
- Module 9 – First-time Adoption of Accrual Basis IPSAS
- Module 10 – Other Pronouncements
Each module includes a manual for the trainer and an accompanying set of slides which can be customized to suit their specific needs. Some modules also contain supplementary video content.
Click here to download the 10 Modules of the 2024 Guidance:
https://www.ifac.org/knowledge-gateway/discussion/implementing-ipsas-guide-trainers
Relevance to Auditors, Independent Reviewers & Accountants:
- It is important to stay informed on publications issued by the regulators and standard-setters, e.g. IFAC.
- This IPSAS Guide can assist many stakeholders to adopt and implement accrual accounting standards successfully.
Relevance to Your clients:
- It is important to stay informed on publications issued by the regulators and standard-setters, e.g. IFAC.
- This IPSAS Guide can assist many stakeholders to adopt and implement accrual accounting standards successfully.