Some Implications of IFRS Adoption for Accounting Education

Beverley Jackling · Bryan A. Howieson · Riccardo Natoli

46 citations0/0 files storedAustralian Accounting Review

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

Abstract

This paper addresses challenges accounting educators face in their teaching following the adoption of International Financial Reporting Standards (IFRS). We use Australia as an example of a developed nation and 2005 adopter of IFRS, the United States as a potential adopter, and Romania as an emerging economy with a history of harmonisation and adoption initiatives. Accounting educators globally need to strengthen their engagement with the principles‐based approach to teaching IFRS. Teaching resources, educational research and Continuing Professional Development activities related to a principles‐based approach to teaching IFRS are necessary for educators to enrich the learning experience of students given the move from a rules‐based to a principles‐based set of accounting standards.

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2007IFRS Adoption and Accounting Quality: A Review 2003Comparative International Accounting 2003Principles-Based Accounting Standards 2007Some obstacles to global financial reporting comparability and convergence at a high level of quality 2010National Adoption of International Accounting Standards: An Institutional Perspective 2006Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy 2008Global Financial Reporting: Implications for U.S. Academics 2000The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe

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2017Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda 2012Ten Years of IFRS: Practitioners’ Comments and Suggestions for Research 2012Transitioning to IFRS in Australian Classrooms: Impact on Teaching Approaches

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