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IFRS Foundation publishes additional teaching material

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Jan 17, 2014

The IFRS Foundation has published the second part of its Education Initiative’s comprehensive Framework-based IFRS teaching material. The free-to-download teaching material was designed to assist educators in teaching IFRSs more effectively.

The material was developed to support those teaching IFRSs, helping them to progressively develop students' abilities to make the necessary estimates and judgements when applying IFRSs and IFRS for SMEs. The material is presented in three stages to accommodate students at different levels in their learning process:

  • Stage 1 — A student’s first financial reporting course.
  • Stage 2 — A financial reporting course midway to qualifying as a CA or CPA.
  • Stage 3 — A course immediately before qualifying as a CA or CPA.

The additional educational material is presented in four parts:

  • Stage 3 material covering the IAS 8 hierarchy.
  • Multimedia presentations introducing IFRS teachers to Framework-based teaching and other material.
  • Updates to nonfinancial assets (2014 edition) material in Stages 1 through 3.
  • Chinese, Portuguese, and Spanish translations are updated for IAS 8 hierarchy and nonfinancial assets.

More information is available on the IASB's Web site:

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