Framework-based teaching material

The IFRS Foundation Education Initiative is preparing a series of comprehensive Framework-based IFRS teaching materials to assist IFRS teachers to educate IFRS learners more effectively.

The material is designed to support IFRS teachers to develop in students the ability to make the judgements that are necessary to apply IFRS and the IFRS for SMEs and to prepare students for lifelong learning. To train teachers in the use of this material the staff of the Education Initiative is arranging a series of Framework-based teaching workshops jointly with international and regional academic accounting associations.  Find out more about Framework-based teaching workshops. 

Material on a topic has been prepared in three Separate sections to support Framework‑based IFRS teaching of CA/CPA stream students at three stages:

(a)     Stage 1: a student’s first financial reporting course;

(b)    Stage 2: a financial reporting course mid‑way to qualifying as a CA or CPA; and

(c)     Stage 3: a course immediately before qualifying as a CA or CPA.

The stages are necessarily broadly defined to take into account the many different approaches to qualifying as accountants worldwide.

The available Framework-based teaching material can be downloaded below in PDF format. Please note: Except for the teaching notes that accompany the Stage 3 case studies, you can print the Framework-based teaching materials, distribute them in IFRS classes and training programmes, and post them on your own websites for non-commercial purposes in accordance with our copyright and terms of use which are available here. 

For the avoidance of doubt, these teaching materials cannot be used in or as  commercial product.  Framework-based teaching at Stage 3 should focus on enhancing the ability of students to make the estimates and other judgements that are necessary to account for economic phenomena (transactions, conditions and events) in accordance with IFRS.  To do so effectively, a teacher could explore, in class discussion, estimates and other judgements about the accounting and reporting of economic phenomena that are unfamiliar to the students. Consequently, to maintain the unfamiliarity of the material to future students, the teaching notes that accompany the case studies for Stage 3 classes are available at the sole discretion of the Education Initiative staff and only to those actively teaching IFRS on the condition that those teaching notes are not distributed to others and are used for your own reading purposes only. 

 

 
* Apply for access to the teaching notes.
Please note it could take a few working days to process your application.