A Guide to the IFRS Education Initiative.
The objective of the education initiative is to reinforce the IFRS Foundation’s goal of promoting the adoption and consistent application of a single set of high-quality international accounting standards.
In fulfilling its objective, the education initiative takes account of the special needs of small and medium-sized entities and emerging economies.
To achieve its objective, the education initiative will make available an appropriate range of high-quality, understandable and up-to-date material and services about standard-setting and IFRSs. Click here for a list of recent publications. Click here for a list of forthcoming IFRS events.
Framework-based teaching of principle-based standards.
The IFRS Foundation education initiative is developing comprehensive free to download teaching material to support those teaching IFRS to develop their students' ability to make the judgements and estimates to apply IFRS with rigour and consistency.
The IFRS Foundation education initiative is arranging a series of regional IFRS Teaching workshops to assist IFRS teachers and IFRS trainers educate IFRS accountants more effectively. The main focus of these sessions is encouraging and supporting a Framework-based approach to teaching IFRSs to develop in students the ability to make the judgements that are necessary to apply principle-based accounting standards and to prepare students for lifelong learning. Most of these sessions are hosted jointly with international and regional academic accounting associations in advance of major accounting conferences.
IFRS for SMEs training material.
The IFRS Foundation is developing comprehensive free to download training material to support the implementation of the IFRS for SMEs.
Regional IFRS for SMEs Train the Trainer workshops.
The IFRS Foundation is holding regional ‘train the trainers’ workshops, in co-operation with regional professional associations and the world’s development agencies, to build capacity for the implementation of the IFRS for SMEs, particularly in developing and emerging economies.
Working with academics from around the world.
The education initiative staff includes Academic Fellows (ie IFRS Academics on sabbatical leave from the universities). Academic Fellows generally fill a 1-year term. Exceptional candidates will also be considered to fill the post for a period of 6 months. There are currently no vacancies.
The education staff organise special interest sessions on IFRS Teaching and IFRS Research. These sessions are held in advance of leading academic conferences and other events. They are frequently held jointly with leading international and regional academic accounting bodies.
The education staff also present to visiting delegations of academics and their students from around the world. Click here for the material presented to a typical visiting delegation.
Working with others.
Much of the education initiative’s work is performed in conjunction with others. In particular the education initiative frequently participates in accounting reform and IFRS capacity- building programmes arranged by the world’s development agencies (eg the World Bank). It also holds joint IFRS events with leading professional bodies and co-brands a number of major IFRS conferences arranged by the world’s bigger accountancy firms and other organisations.
The IFRS Foundation provides free access (through Basic registration) to the PDF files of the current year's IFRIC ® Interpretations (Part A of the Issued Standards—the Red Book), as well as available translations of Interpretations. This section also provides high level and non-technical summaries for the Interpretations. The full Standards with all accompanying documents are available for Premium subscribers on eIFRS . For more information about what is provided for free and why, visit our unaccompanied Standards FAQ page . Interpretation name IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments IFRIC 4 Determining whether an Arrangement Contains a Lease IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds IFRIC 6 Liabilities arising from Participating in a S...
Comments
Post a Comment