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IFRS Foundation publishes additional framework-based teaching material

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Jan 04, 2016

The IFRS Foundation has published the fourth and fifth parts 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.

Part four of the material covers accounting for business combinations and consolidated financial statements. Part five focuses on changing accounting policies and accounting estimates, correcting prior period errors, and reflecting changes in circumstances.

For more information, see the press release and the teaching material section of the IASB's Web site.

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