The implementation of accrual accounting in the public sector is a significant priority across many jurisdictions, especially as public finances face increasing scrutiny as a result of the COVID-19 pandemic.

To assist governments and government entities wishing to report in accordance with the accrual-based International Public Sector Accounting Standards (IPSAS), the International Federation of Accountants (IFAC) has developed a package of training materials, collectively titled ‘Train the Trainer: Introduction to IPSAS’. The training materials are aimed primarily at entities currently using a cash basis of accounting and transitioning to, or planning to move to accrual IPSAS.

The course is structured over ten modules, with each broken down into topics that stand alone and can be delivered as individual sessions. Each module includes a training manual and an accompanying set of slides, with some modules containing supplementary video content. The materials are designed to be used flexibly and can be tailored to the needs of training participants.

Trainers may access the materials at no cost. For further information about the training materials and topics covered in the course, visit the IFAC website at: https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/train-trainer-introduction-ipsas