|Following the decision by the United Nations to adopt IPSAS starting from
1 July 2013 for peacekeeping operations and from 1 January 2014 for non-peacekeeping entities
(implementation date for ESCAP is 1 January 2014), plans are underway globally to prepare for this
major change. The UN IPSAS Implementation Team commenced work on the IPSAS Training Plan and other
preparatory activities to support the successful transitioning of the organization to the new accounting standards.
While the subject name may indicate that this relates to finance and accounting, I wish to point out that IPSAS will affect us all. Among the numerous changes that will be introduced, the timing of recording of expenditure will significantly impact us. In order to obtain a better understanding of IPSAS and its implications for each of you, all staff are encouraged to undertake training in IPSAS.
The training courses may be broadly classified as those designed to build awareness, and those designed for specialists who will need to apply IPSAS on a regular basis:
1. Awareness Training: Awareness training is a key component of the overall change management process. Its objective is to communicate the upcoming changes and its impact on the Organization to all stakeholders, and to encourage staff to start thinking about the implications for their own areas of work.
2. Conceptual Training: The objective of conceptual training is to develop understanding of IPSAS principles and requirements and to examine its impact on work processes as well as on the presentation of financial statements. Conceptual training is being done at three levels:
|a.||Working Knowledge level - comprising Computer based Training (CBTs)|
|b.||Intermediate level - Instructor Led courses (ILTs)|
|c.||Advanced level -comprising ILTs|
|Seven computer-based training (CBT) courses are available on-line. In this regard, the following courses are strongly recommended for all staff:
CBT1: "Orientation to IPSAS" and
These courses are available at http://ipsastraining.un.org/ and the username and password are as follows: