Teaching Ifrs

ISBN-13: 9781138816411 / Angielski / Miękka / 2014 / 184 str.

Richard M. S. Wilson;Ralph W Adler

Opis

The increasing pace of global conformity towards the adoption of International Financial Reporting Standards (IFRS) highlights the need for accounting students as well as practitioners to be conversant with IFRS. This title offers expert descriptions of, and insights into, the IFRS convergence process from a teaching and learning perspective.

Spis treści

Introduction Richard M S Wilson and Ralph W Adler  Chapter 1. A Framework-Based Approach to Teaching Principle-Based Accounting Standards Michael J.C. Wells  Chapter 2. IFRS Teaching Resources: Available and Rapidly Growing Robert K. Larson & Donna L. Street  Chapter 3. Teaching IFRS in Brazil: News from the Front Alexsandro Broedel Lopes  Chapter 4. Experiential Learning via an Innovative Inter-University IFRS Student Video Competition Mark Holtzblatt & Norbert Tschakert  Chapter 5. Framework-Based Teaching of IFRS: The Case of Deutsche Bank   Eva K. Jermakowicz & Robert D. Hayes  Chapter 6. Framework-Based Teaching of IFRS: The Case of Deutche Bank – Teaching Notes  Eva K. Jermakowicz & Robert D. Hayes  Chapter 7. Framework-Based Teaching of IFRS: The Case of Deutsche Bank – Case Learning Objectives and Implementation Guidance Eva K. Jermakowicz & Robert D. Hayes  Chapter 8. Framework-Based Teaching of IFRS Judgements Christopher Hodgdon, Susan B. Hughes & Donna L. Street  Chapter 9. International Financial Reporting Standards: expanding standards, expanding geographically, expanding literature David E. Tyrrall & Caroline Aggestam  Chapter 10. IFRS Resources for Educators Paul Pacter

O autorze

Richard M.S. Wilson has devoted his career to boundary-spanning (e.g. as practitioner as well as professor, across disciplines, and in different geographic jurisdictions). He is Emeritus Professor of Business Administration & Financial Management, and Visiting Professor in the Department of Information Science, at Loughborough University, UK, and the founding editor of Accounting Education: an international journal. He is a fellow of the ACCA and CIMA, and holds two Life-time Achievement Awards – one of which is for his work in the field of Accounting Education.

Ralph W. Adler is Professor of Accounting at the University of Otago, New Zealand. He has taught graduate and undergraduate students in the USA and New Zealand for more than 25 years. He is a CPA (USA) and CA (New Zealand), and is presently the Chairman of the Performance Measurement Association of Australasia. He is the past holder of the Coopers and Lybrand Peter Barr Fellowship and the American Chamber of Commerce Business Education Fellowship.