The AAAG First Time Adoption(AFTA) of the Accrual Accounting Guide is a one-time application guidance primarily designed to assist member countries migrating from cash accounting to the accrual basis. It can be used in circumstances where a Ministry, Department or Agency (MDA) either does not maintain a statement of financial position or has one that only provides limited information relative to the scope of these guidelines.
First Time Implementation Guidelines – Asset Templates
First Time Implementation of IPSAS Guidelines – Liabilities Template