IFRS Teaching Resources: Available and Rapidly Growing

Robert K. Larson · Donna L. Street

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Accounting Education and Careers Accounting Theory and Financial Reporting Accounting and Financial Management

Abstract

With the rapid adoption of International Financial Reporting Standards (IFRS) around the world, accounting practitioners, educators, and students are in great need of IFRS instructional materials. This article provides a compilation and review of IFRS teaching resources based primarily on presentations made at a series of IFRS Teaching Workshops sponsored by the IFRS Foundation Teaching Initiative and the International Association for Accounting Education and Research (IAAER). With the purpose of helping those teaching IFRS, especially those with limited prior IFRS teaching experience, we provide detailed information so educators can easily access and use these resources. Several different IFRS teaching strategies and examples are provided to help educators consider how to use the suggested IFRS resources. In addition, while focusing on English language IFRS teaching materials, we provide some suggestions for useful materials available in other languages. While teaching, learning, and using IFRS takes effort, a large body of IFRS resources, including many available at no or minimal cost, is now available to facilitate the process.

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References

2009International Financial Reporting Standards 2009Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers 2006ACCOUNTING EDUCATION: AN INTERNATIONAL JOURNAL 2009Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers 2011Framework-based Approach to Teaching Principle-based Accounting Standards 2009Convergence: Businesses and Business Schools Prepare for IFRS 2007IASB and FASB Face Challenges in Pursuit of Joint Conceptual Framework 2002An Interview with Sir David Tweedie

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2018Inside the Black Box of IASB Standard Setting: Evidence from Board Meeting Audio Playbacks on the Amendment of IAS 19 (2011)2013The Rigour of IFRS Education in the USA: Analysis, Reflection and Innovativeness

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