Some implications of IFRS adoption for accounting education
Date
2012
Authors
Jackling, B.
Howieson, B.
Natoli, R.
Editors
Advisors
Journal Title
Journal ISSN
Volume Title
Type:
Journal article
Citation
Australian Accounting Review, 2012; 22(4):331-340
Statement of Responsibility
Beverley Jackling, Bryan Howieson and Riccardo Natoli
Conference Name
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.
School/Discipline
Dissertation Note
Provenance
Description
Access Status
Rights
© 2012 CPA Australia