Day/Time

Session/Activities

Facilitator/ Guests

DAY-1  (31 March, 2023)

9.30-10.00

Registration and Pre-test

All Participants

10.00-10.30

Opening Activities

• Inaugural and Welcome Message
• Introduction of participants
• Leveling of expectations
• Video presentation
• Setting up Training norms
• Course Overview: Background, Training objectives, contents and schedule

10.30-10.45

Tea Break

10.45-12.30

Session 1. Overview of IPSASB and Conceptual Framework

• Formation, Development and conceptual Framework
• Objectives of the IPSASB
• Character of Public Sector Entities
• Qualitative Characteristics
• Definition of elements

Sarfaraz /Sohel

DAY-2 (01 April, 2023)

10.00-01.00

Session 2. FS presentation and Accounting policy

• Recap of last session
• Discussions/clarifications of issues, concerns (from parking lot)
• Understanding of a complete set of financial statements
• Presentation of financial statements
• Minimum line items for the statement of Financial position
• Cash Flow statement
• Accounting policies, changes in accounting estimates and errors
• Concept of retrospective and prospective

Sarfaraz/Sohel

Day/Time

Session/Activities

Facilitator/ Guests

DAY-3 (07 April, 2023)

10.00-1.00

Session 3. Financial Performance

• Recap of last session
• Discussions/clarifications of issues, concerns (from parking lot)

• IPSAS 23-Revenue from non-exchange transactions
• IPSAS 9- Revenue from exchange transactions
• IPSAS 11- Construction Contracts
• Numerical analysis and case study
• Accounting entry and practical solutions

Mr. Ruhul Quddus/ Shoel

DAY-4 (08 April, 2023)

10.00-01.00

Session 4. Accounting for Assets and Liabilities-part 1

• Recap of last session
• Discussions/clarifications of issues, concerns (from parking lot)
•  IPSAS 17 Property, plant and equipment
• IPSAS 31 Intangible assets
• IPSAS 16 Investment property
• IPSAS 26 Impairment of cash-generating assets
• IPSAS 21 Impairment of non cash-generating assets

Sarfaraz /Ruhul

DAY-5 (28April, 2023)

10.00-01.00

Session 5. Accounting for Assets and Liabilities-part 1 (cont…)

• Recap of last session
• Discussions/clarifications of issues, concerns (from parking lot)
•  IPSAS 17 Property, plant and equipment
• IPSAS 12 Inventories
• IPSAS 13 Leases
• Exposure draft 64 Leases
• IFRS 5 Non-current assets held for sale and discontinued operations

Sarfaraz /Ruhul

Day/Time

Session/Activities

Facilitator/ Guests

DAY-6 (29 April, 2023)

10.00-1.00

Session 6. Accounting for Assets and Liabilities-part 2

• Recap of last session
• Discussions/clarifications of issues, concerns (from parking lot)

• IPSAS 19- Provisions, contingent liabilities and contingent assets
• IPSAS 42- Social Benefits
• IPSAS 27 Agriculture

Sarfaraz /Ruhul