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https://hdl.handle.net/2440/75952
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DC Field | Value | Language |
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dc.contributor.author | Jackling, B. | - |
dc.contributor.author | Howieson, B. | - |
dc.contributor.author | Natoli, R. | - |
dc.date.issued | 2012 | - |
dc.identifier.citation | Australian Accounting Review, 2012; 22(4):331-340 | - |
dc.identifier.issn | 1035-6908 | - |
dc.identifier.issn | 1835-2561 | - |
dc.identifier.uri | http://hdl.handle.net/2440/75952 | - |
dc.description.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. | - |
dc.description.statementofresponsibility | Beverley Jackling, Bryan Howieson and Riccardo Natoli | - |
dc.language.iso | en | - |
dc.publisher | Australian Society of Certified Practicing Accountants | - |
dc.rights | © 2012 CPA Australia | - |
dc.source.uri | http://dx.doi.org/10.1111/j.1835-2561.2012.00197.x | - |
dc.title | Some implications of IFRS adoption for accounting education | - |
dc.type | Journal article | - |
dc.identifier.doi | 10.1111/j.1835-2561.2012.00197.x | - |
pubs.publication-status | Published | - |
dc.identifier.orcid | Howieson, B. [0000-0002-8162-7512] | - |
Appears in Collections: | Aurora harvest 4 Business School publications |
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