BAHIR DAR UNIVERSITY

College of Business & Economics

Department of Accounting & Finance
IPSAS Training
______________ Organization
From ___________ to _____________
No. Title Time Alloted Days
I The Conceptual and Regulatory Framework for Financial (hrs)
Reporting

1 General Introduction 2
2 Conceptual Framework for General Purpose Financial
Day 1-Morning
II Reporting by Public
Presentation Sector
Financial Entities
statements
3 Presentation of Financial Statements (IPSAS 1, IPSAS 2) 2
III Elements of Financial Statements
4 Property, Plant and Equipment (IPSAS 17) 4
Day 1-Afternoon
5 Investment Property ( IPSAS 16)
7 Impairment of Cash-Generating Assets (IAS 26); 4
Impairment of Non Cash-Generating Assets (IAS 21) Day 2- Morning

9 Accounting for Leases (IPSAS 13) 4 Day 2- Afternoon

13 Revenue from exchange and non-exchange transactions; 4
(IPSAS 9 & 23 ) Day 3-Morning

10 Financial Instruments (IPSAS 28, 29 & 30) 4 Day 3-Afternooning

8 Inventories (IPSAS 12) 2
Day 4- Morning
14 Foreign Currency Transaction (IPSAS 4) 2
11 Liabilities – Provisions, Contingent Assets & Liabilities 2
12 (IPSAS 19) for Employee Benefits(IPSAS 25 & 39)
Accounting 2 Day 4-Afternoon

IV Accounting Poicy Matters and Disclousres

15 Accounting Policies, Changes in Accounting Estimates and Errors
(IPSAS 3), and Events after the reporting Period (IPSAS 14)Related 4 Day 5- Morning
party Disclosure (IPSAS 20)

17 Cash Base IPSAS 2

V Managing the change to IPSAS Day 5-Afternoon
18 First-time Adoption of Accrual Basis of IPSAS (IPSAS 33) 2
Total 40