Framework-based teaching material

The IFRS Foundation Education Initiative is developing 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 give students the ability to make the judgements that are necessary to apply IFRS Standards and the IFRS for SMEs Standard and to prepare students for lifelong learning. To train teachers in the use of this material, we are holding a series of framework-based teaching workshops jointly with the world's development agencies, international and regional academic accounting associations and others, which you can find out about using our events calendar.
Material on topics is prepared in three separate sections to support framework-based IFRS teaching of CA/CPA stream (or equivalent) students:

  • Stage 1: a student’s first financial reporting course;
  • Stage 2: a financial reporting course mid-way to qualifying as a CA, CPA or equivalent; and    
  • Stage 3: a course immediately before qualifying as a CA, CPA or equivalent.

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

Please note: The materials on the page each contain a copyright notice and terms for the allowed use of the materials. Please ensure that you read the notice and terms before using the materials. For the avoidance of doubt, these teaching materials cannot be used in, or as, a 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 transactions and other events in accordance with IFRS Standards. To do so effectively, it is best if the material discussed with students in class is unfamiliar to those students; this should allow the students to develop the skills of making judgements and estimates.

Consequently, the teaching notes that accompany the case studies for Stage 3 classes are available, at the sole discretion of the Education Initiative staff, only to those actively teaching IFRS Standards on the condition that those teaching notes are not distributed to others and are used only for your own class preparation purposes. The reason is to maintain the unfamiliarity of the material to future students.

Accessing the material

The Education Initiative is undertaking a review of its framework-based teaching materials. The materials will need to be amended to reflect the new conceptual framework once it is published. We will also take the opportunity to update certain elements of this material. In light of this, we are maintaining an archive of the current materials. The new material will be made available as it is finalised.


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