Today, IFAC has published a comprehensive package of training materials, collectively titled Train the Trainer: Introduction to IPSAS, which are aimed at entities currently using a cash basis of accounting and transitioning to accrual IPSAS. The materials are designed to be used flexibly by trainers and can be tailored to the needs of training participants. Among the topics covered in the ten modules are: assets, liabilities, financial instruments, and first time adoption of IPSAS.