Some implications of IFRS adoption for accounting education

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Jackling, Beverley, Howieson, Bryan and Natoli, Riccardo (2012) Some implications of IFRS adoption for accounting education. Australian Accounting Review, 22 (4). pp. 331-340. ISSN 1835-2561


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.

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Item type Article
DOI 10.1111/j.1835-2561.2012.00197.x
Official URL
Subjects Historical > Faculty/School/Research Centre/Department > School of Economics and Finance
Historical > FOR Classification > 1303 Specialist Studies in Education
Historical > FOR Classification > 1501 Accounting, Auditing and Accountability
Historical > FOR Classification > 1502 Banking, Finance and Investment
Keywords ResPubID25604, accounting principles, GAAP, international financial reporting standards, IFRS, International Accounting Standards Board, IASB, rules based education model, Securities and Exchange Commission, SEC, framework-based teaching, student-centred pedagogy
Citations in Scopus 19 - View on Scopus
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