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dc.contributor.authorJackling, B.-
dc.contributor.authorHowieson, B.-
dc.contributor.authorNatoli, R.-
dc.identifier.citationAustralian Accounting Review, 2012; 22(4):331-340-
dc.description.abstractThis 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.statementofresponsibilityBeverley Jackling, Bryan Howieson and Riccardo Natoli-
dc.publisherAustralian Society of Certified Practicing Accountants-
dc.rights© 2012 CPA Australia-
dc.titleSome implications of IFRS adoption for accounting education-
dc.typeJournal article-
dc.identifier.orcidHowieson, B. [0000-0002-8162-7512]-
Appears in Collections:Aurora harvest 4
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