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Type: Journal article
Title: Some implications of IFRS adoption for accounting education
Author: Jackling, B.
Howieson, B.
Natoli, R.
Citation: Australian Accounting Review, 2012; 22(4):331-340
Publisher: Australian Society of Certified Practicing Accountants
Issue Date: 2012
ISSN: 1035-6908
Statement of
Beverley Jackling, Bryan Howieson and Riccardo Natoli
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.
Rights: © 2012 CPA Australia
DOI: 10.1111/j.1835-2561.2012.00197.x
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