Topic outline

  • Welcome

    Welcome to our free IPSAS Sampler Module. IASeminars courses are composed of several Modules. Each has been designed to be taken on its own or as part of a larger course. This Sampler shows the typical structure and experience of a Module.

    All our modules can be viewed on any device so please try this out on your tablet or smartphone.


    Each module addresses a specific topic and typically consists of a number of Lessons, a Case Study, a Practice Quiz and a Final Examination. Once a module is complete, participants can download a certificate as evidence of their learning. The place to start is "Getting Started" (see below) in the How to Use this Module section.

    We would like to show you a module. Below, rather than show a whole module for one subject we have taken different elements from different modules to show you a cross-section of materials. 

      • Resources

        Download handouts from here (e.g. IPSAS Handbook, Financial Statements, etc)

      • Sample Lesson: Inventory Measurement

        Source: IPSAS - Current Assets module

        This lesson covers:

        • Measurement of Inventory
        • Measurement at Recognition
        • Net Realisable Value (NRV)
        • Allocation of overheads (fixed and variable)
      • Sample Case Study: Presentation of Financial Statements

        Source: IPSAS - Financial Statement Fundamentals module

      • Sample Practice Quiz

        Source: IPSAS - Financial Instruments Fundamentals module

        Note: In order to access our practice quiz below, you will need to take the following two steps:

        1. Log into your account or if you don't have an account, create a new user account.
        2. Once you are logged into your account, register yourself on this course. (free)

        The Practice Quiz is designed to help the participant prepare for the Final Exam. The quiz doesn't count towards a final grade and can be taken as many times as the participant wishes. Feedback is provided to help participants learn from any wrong answers. 

      • Final Exam

        The final exam is not included here but it is usually around the same size as the practice quiz and must be passed in order for a certificate to be awarded. The pass mark is 70% and only two attempts at the Final Exam are permitted.

        • Additional Information

          This module was last updated in July 2016.

          In order to be eligible to receive the certificate, participants must pass the final exam within 1 year from the date of enrolling on this module.