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Teaching IFRS

Teaching IFRS
Author: Richard M.S. Wilson
Publisher: Routledge
Total Pages: 185
Release: 2013-09-13
Genre: Business & Economics
ISBN: 1135749124

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The increasing pace of global conformance towards the adoption of International Financial Reporting Standards (IFRS) highlights the need for accounting students as well as accounting practitioners to be conversant with IFRS. Teaching IFRS offers expert descriptions of, and insights into, the IFRS convergence process from a teaching and learning perspective. Hence this book is both timely and likely to have considerable impact in providing guidance for those who teach financial reporting around the world. The contents of the book come from authoritative sources and offer something distinctive to complement the existing textbooks which typically focus on the technical aspects of IFRS and their adoption. Drawing upon the experiences of those who have sought to introduce IFRS-related classroom innovations and the associated student outcomes achieved therefrom, the book offers suggestions about how to design and deliver courses dealing with IFRS and catalogues extensive listings of IFRS-related teaching resources to support those courses. This book was originally published as a special issue of Accounting Education: An international journal.


Advances in Accounting Education

Advances in Accounting Education
Author: Dorothy Feldmann
Publisher: Emerald Group Publishing
Total Pages: 500
Release: 2012-09-03
Genre: Education
ISBN: 1780527578

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Advances in Accounting Education is a refereed, academic research annual that aims to help meet the needs of faculty members who are interested in ways to improve accounting classroom instruction at college and university levels. It publishes thoughtful, well-developed articles that are readable, relevant, and reliable.


Advances in Accounting Education

Advances in Accounting Education
Author: Timothy J. Rupert
Publisher: Emerald Group Publishing
Total Pages: 184
Release: 2015-01-12
Genre: Business & Economics
ISBN: 1784415871

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Advances in Accounting Education: Teaching and Curriculum Innovations investigates how teaching methods or curricula/programs in accounting can be improved. Volume 16 examines intelligent online tutoring, information literacy in the accounting curriculum and the importance of the foreign corrupt practices act for accounting education.


Audit Education

Audit Education
Author: Karen Van Peursem
Publisher: Routledge
Total Pages: 164
Release: 2013-09-13
Genre: Business & Economics
ISBN: 1135760608

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Audit professionals are valued members of society and are expected to be both skilled and ethical in their decision-making. The role of the auditor extends far beyond that of counting beans by demanding a social and political awareness, a technical knowledge, ethical principles and relationship skills. In addition, due to the team-oriented nature of the audit approach, auditors require strong team-building and interpersonal skills. This book offers expert descriptions of, and insights into, how such skills and responsibilities can be inculcated in tertiary education and professional training environments. Unlike other books which focus on auditing as a technical process, this volume examines auditing from a teaching and learning perspective. Expert contributors provide authoritative insights into an audit education which is embedded in accounting practice. The book’s descriptions of these insights into improving education for future audit professionals may allow the introduction of new and challenging fields of enquiry. Audit Education will be of great interest to educators in tertiary institutions, trainers in professional firms, and key individuals in accounting professional bodies seeking to ensure their members possess acceptable levels of attainment for admission and continued membership. This book was originally published as a special issue of Accounting Education: an international journal.


Competency-Based Accounting Education, Training, and Certification

Competency-Based Accounting Education, Training, and Certification
Author: Alfred Borgonovo
Publisher: World Bank Publications
Total Pages: 137
Release: 2019-06-06
Genre: Business & Economics
ISBN: 1464814031

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This guide is designed to assist all those who are responsible for providing or overseeing formal education or practical experience that forms part of the initial professional development of aspiring professional accountants, or the continuing professional development of professional accountants. It is particularly relevant to professional accountancy organizations. It is also intended for policy makers and regulators who determine which organizations are licensed to certify professional accountants and related specializations, for example, audit professionals. The purpose of the guide is to • increase understanding of the gap between the current skills of many accountants in some regions and the skills that are relevant in increasingly digitized and globalized economies; • convey the essential features of Competency-Based Accounting Education, Training, and Certification (CBAETC); • provide a common reference framework for organizations pursuing CBAETC and the consultants working with them; • assist countries in developing in-country plans and implementing in-country processes that produce accountants with higher-order skills relevant to their economy’s rapidly evolving needs; and • improve financial reporting, auditing, and regulation. This guide complements and builds on International Education Standards (IES™) of the International Accounting Education Standards Board™ (IAESB™).


Streaming Media Delivery in Higher Education: Methods and Outcomes

Streaming Media Delivery in Higher Education: Methods and Outcomes
Author: Wankel, Charles
Publisher: IGI Global
Total Pages: 492
Release: 2011-06-30
Genre: Computers
ISBN: 1609608011

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"This book is both a snapshot of streaming media in higher education as it is today and a window into the many developments already underway, forecasting of areas yet to be developed"-- Provided by publisher.


International Financial Reporting Standards

International Financial Reporting Standards
Author: Greg F. Burton
Publisher: Routledge
Total Pages: 1163
Release: 2015-02-20
Genre: Business & Economics
ISBN: 113407042X

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International Financial Reporting Standards: A Framework-based Perspective links broad concepts and general accounting principles to the specific requirements of IFRS to help students develop and understand the judgments required in using a principle-based standard. Although it is still unclear whether the US will adopt IFRS, the global business environment makes it necessary for accounting students and professionals to be bilingual in both US GAAP and IFRS. This comprehensive textbook offers: A clear presentation of the concepts underlying IFRS A conceptual framework to guide students in interpreting and applying IFRS rules A comparison between IFRS and US GAAP to develop students’ understanding of the requirements of each standard Real world examples and case studies to link accounting theory to practice, while also exposing students to different interpretations and applications of IFRS End of chapter material covering other aspects of financial reporting, including international auditing standards, international ethics standards, and corporate governance and enforcement, as well as emerging topics, such as integrated accounting, sustainability and social responsibility accounting and new forms of financial reporting Burton & Jermakowicz have crafted a thorough and extensive tool to give students a competitive edge in understanding, and applying IFRS. A companion website provides additional support for both students and instructors.


Resistance to Changes in Financial Reporting Standards

Resistance to Changes in Financial Reporting Standards
Author: Edel Lemus
Publisher: Cambridge Scholars Publishing
Total Pages: 150
Release: 2016-08-17
Genre: Business & Economics
ISBN: 1443898341

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This book investigates current resistance to the ongoing change from US Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). 138 countries have, thus far, adopted IFRS as a singular accounting language, while the Securities and Exchange Commission (SEC), the Financial Accounting Standard Board (FASB), and the International Accounting Standard Board (IASB) have determined that IFRS should be adopted optionally in the United States by 2016. The book shows that IFRS should act as a singular accounting language, which will promote high transparency and a better economic position in the world financial market.


The Routledge Companion to Accounting Education

The Routledge Companion to Accounting Education
Author: Richard M.S. Wilson
Publisher: Routledge
Total Pages: 799
Release: 2014-04-29
Genre: Business & Economics
ISBN: 1134511515

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Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other. Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.


International Financial Reporting Standards Implementation

International Financial Reporting Standards Implementation
Author: Mohammad Nurunnabi
Publisher: Emerald Group Publishing
Total Pages: 276
Release: 2021-08-23
Genre: Business & Economics
ISBN: 1801174423

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Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.