The IFRS Foundation Education Initiative published the second part of its comprehensive Framework-based IFRS teaching material.
The free-to-download teaching material is designed to assist those teaching IFRS to progressively develop their students ability to make the estimates and judgements that are necessary to apply IFRS and the IFRS for SMEs. Translations of the material are available from the IFRS website in widely spoken languages-Arabic, Chinese, French, Portuguese, Russian and Spanish. It is also being translated into Japanese.
The material published is presented in three parts:
Teaching material covering the IAS 8 hierarchy. This material focuses on enhancing the students ability to make the judgements that are necessary when there is no IFRS that specifically applies to a transaction, other event or condition.
series of multimedia presentations introducing IFRS teachers to Framework-based teaching and to each part of the more comprehensive materials that are available.
Updated teaching material covering non-financial assets (2014 edition).
Teacher training programme
To train IFRS teachers in the use of this material, the staff of the Education Initiative are arranging a series of Framework-based teaching workshops usually around international and regional academic accounting association events. In the next few months, regional workshops are scheduled in Estonia (at the EAA Congress), Japan (Aoyama Gakuin University and IFRS Foundation Framework-based IFRS teaching workshop), the United Kingdom (at the IASB’s offices) and the United States (at the AAA IAS mid-year meeting).
Press enquiries:
Chris Welsh, Communications Manager, IFRS Foundation
Telephone: +44 (0)20 7246 6495
Email: cwelsh@ifrs.org
