The fourth round of IPSAS Training of Trainers Program (ToT) was held in Batumi, Georgia, from January 20 to January 24, 2020. The event was hosted by the Training Academy of the Ministry of Finance of Georgia. The training was delivered in Russian for 29 participants from 6 countries (Armenia, Azerbaijan, Belarus, Georgia, Moldova, Ukraine) and included representatives of the Ministry of Finance, universities involved in accounting programs, Professional Accounting Organizations, and Government training academies. The course was delivered by the Association of Chartered Certified Accountants (ACCA).

The course content included:

  • An overview of the IPSAS Conceptual Framework, the role of the IPSAS Board, how standards are developed and the global application of IPSAS;
  • Technical requirements of accrual based IPSAS in effect on January 1, 2019 on a standard by standard basis;
  • Guidance on applying IPSAS in practice with the aid of multiple-choice questions and exercises;
  • Technical requirements of cash basis IPSAS in effect on January 1, 2019 and the main differences between cash basis IPSAS and Accrual based IPSAS.
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IPSAS Training of Trainers Program (ToT)

At the end of the course the participants’ learning outcomes were assessed through a paper-based test in Russian under exam conditions.