Resources for academics

Working with academics

The IFRS Foundation believes that academics are important partners in our work to develop and promote the adoption and consistent application of International Financial Reporting Standards (IFRS Standards). The relationship brings benefits to both parties.

The IFRS Foundation benefits from engagement with academics in a number of ways:

  • High quality teaching of IFRS Standards:
    • Creates a better understanding of accounting in future leaders of commerce and industry;
    • Leads to better trained future accountants and consistent application of IFRS Standards;
    • In countries yet to adopt it supports transition to IFRS Standards in the future; and
  • High quality research of IFRS Standards
    • Increases understanding of the role of IFRS standards in a local and international context; and
    • Influences the development of future and current standards through the provision of evidence-based research.

Academics benefit from engagement with the IFRS Foundation in a number of ways:

  • The availability of board materials on all IASB projects;
  • Access to high quality implementation resources which include webcasts and podcasts by IASB staff, Board member articles etc on the project web pages;
  • Access to a wide range of resources to assist academics to teach students to exercise judgment and determine the estimates needed for IFRS Standards application;
  • Opportunities to bring students to the IFRS Foundation; and
  • Input into research activities through specifically designed programs.

Contact the education team.

How we work with academics

The IFRS Foundation has a range of specific activities designed to support academics, including:

  • IFRS Teaching sessions

Regional half-day IFRS teaching sessions in cooperation with regional academic accounting associations and others to assist IFRS teachers to implement framework-based teaching. The sessions also aim to encourage teaching that develops in students the ability to make the judgements that are necessary to apply principle-based accounting standards.

  • IFRS for SMEs Train the Trainers workshops

Regional 'train the trainers' workshops, in cooperation with regional professional associations and the world's development agencies. These workshops are part of our programme to build capacity for the implementation of the IFRS for SMEs Standard, particularly in developing and emerging economies.

  • IASB Workshop for Academics

Each year staff of the Education Initiative together with IASB technical staff hold a one-day event in London for those teaching IFRS Standards.

 For all events please go to our events calendar and filter by event type (workshop or conference).

  • Employing an academic fellow

Each year the IFRS Foundation employs one or more IFRS academics who are on sabbatical leave from their university (this role is currently vacant).

  • Informing the standard-setting process

The IAAER—KPMG research project  is a forum for engagement with academics and enables participation in the standard-setting process by presenting academic research papers that can inform the standard setting process.

  • Collaboration on research conferences

We present on IFRS Standards, for example at the European Accounting Association, the American Accounting Association and the African Accounting and Finance Association Conference

Further resources for academics

The following is a summary of resources that may be useful to academics:

Teaching resources

  • Framework-based teaching material: The IFRS Foundation makes available a range of framework-based teaching material in a variety of forms, which is widely used by IFRS teachers to develop students’ ability to make IFRS judgements and estimates. Much of that material is free to download and it is translated into a number of languages.
  • Contact the education team
  • eIFRS: Provides online access to IFRS Standards and interpretations in multiple languages, dating back to 2001.

Research resources

  • IFRS Research Centre: The IFRS Research Centre is an important tool designed to support the Board's research programme and will draw upon a combination of internal and external intellectual resources, including engagement with the academic community.

 

The IFRS Foundation website provides a wealth of resources to academics. We recommend that academics, particularly those teaching the standards, familiarise themselves with the following sections:

  • Work plan: Describes the status of projects being worked on by the IASB and provides a way to access specific project pages
  • Around the world: Detailed information about use of IFRS Standards by around 150 jurisdictions
  • IFRS for SMEs: Training material to support the implementation of the IFRS for SMEs Standard
  • Dashboard: Provides website users with the ability to receive updates and alerts about specific projects and themes
  • Implementation support: Resources and materials to support implementation of recently introduced IFRS Standards

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