IPSAS on-line training
IPSAS (International Public Sector Accounting Standards) will help enable the UN to be a better steward of its assets and to make more informed financial decisions. This training is especially applicable to 5th Committee members, as it details what will be included in financial statements after IPSAS adoption.
The information below provides an overview of and covers how to access the training courses.
IPSAS online training
The United Nations system organisations created the following online training courses for IPSAS:
• CBT 1 – Orientation to IPSAS. Provides an awareness of IPSAS.
• CBT 2 – Accrual Accounting under IPSAS – the basics. Introduces accrual accounting and the major changes it will bring to reporting financial information.
• CBT 3 – Accounting for Property, Plant and Equipment. Covers treatment of assets.
• CBT 4 – Accounting for Inventories. Covers treatment of assets.
• CBT 5 – Accounting for Employee benefits - the basics. Covers treatment of liabilities. This is an in-depth, technically-demanding course.
• CBT 6 –Accounting for leases. Covers treatment of assets.
• CBT 7 – Accounting for Provisions, Contingent Liabilities and Assets. Covers treatment of liabilities. Note that this course matter is veryspecific.
CBTs 1 and 2 are recommended for those wanting an overview of IPSAS. CBTs 3,4 and 6 are recommended for those wanting more technical knowledge of assets.
What to know before you start
You must start and finish each course in one sitting.
You will need to register every time you access the training material.
The information you enter on the registration screen is what will display on your certificate.
Certificates are provided after successful completion of each end-of-course test (other than CBT 1, which has no test).
How to access the training material
User name: IPSAS
Click on the course name to start the course. Doing this will take you to the course registration screen.