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|Title:||Some implications of IFRS adoption for accounting education|
|Citation:||Australian Accounting Review, 2012; 22(4):331-340|
|Publisher:||Australian Society of Certified Practicing Accountants|
|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|
|Appears in Collections:||Aurora harvest 4|
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