Jackling, B.Howieson, B.Natoli, R.2013-03-142013-03-142012Australian Accounting Review, 2012; 22(4):331-3401035-69081835-2561http://hdl.handle.net/2440/75952This 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.en© 2012 CPA AustraliaJournal article002012354510.1111/j.1835-2561.2012.00197.x0003138609000042-s2.0-8487158548722247Howieson, B. [0000-0002-8162-7512]