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IFRS Foundation publishes teaching material for education initiative

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Jun 17, 2015

The IFRS Foundation has published the third part of its comprehensive, framework-based IFRS teaching material for its education initiative. The material is free to download and is designed to enhance educators’ teaching about IFRSs and to help students develop their abilities to make the necessary estimates and judgments when applying IFRSs and the IFRS for SMEs.

The material covers the accounting for liabilities, classification of financial instruments with characteristics of equity, forward contracts, and financial assets and liabilities. In addition, the material is presented in three stages to ac­com­mo­date students at different levels:

  • 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.

For more information, see the press release on the IASB’s Web site.

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