The free-to-download teaching material is designed to assist those teaching IFRS to progressively develop their students’ ability to make the estimates and judgements that are necessary to apply IFRS and the IFRS for SMEs. The Framework-based teaching approach should also better equip students to update their IFRS knowledge and competencies continuously within the context of lifelong learning.
View the Arabic-language teaching material.
Translations of the material are available from the IFRS website in other widely spoken languages—Chinese, French, Portuguese, Russian and Spanish. It is also being translated into Japanese.
The material is prepared in separate sections to support the Framework-based IFRS teaching of CA/CPA stream or equivalent students at three stages:
Stage 1: a student’s first financial reporting course;
Stage 2: a financial reporting course midway to qualifying as a CA, CPA or equivalent; and
Stage 3: a course immediately before qualifying as a CA, CPA or equivalent.
To ensure that the Stage 3 material remains effective in developing students’ ability to make judgements when accounting and reporting economic phenomena that are unfamiliar to the students, the teaching notes that accompany the case studies for Stage 3 classes are available at the sole discretion of the Education Initiative staff. The teaching notes are available only to those actively teaching IFRS, and on the condition that they are not distributed to others and are used for IFRS teachers’ own reading purposes only. *Please apply for access to these teaching notes.
Chris Welsh, Communications Manager, IFRS Foundation
Telephone: +44 (0)20 7246 6495