American Accounting Association

AUGUST 6-10, 2011  •  DENVER, COLORADO

CPE Session 44

Framework-based IFRS Teaching

Presented By:

Mary E. Barth, Professor of Accounting, Stanford University and former IASB member
Sara York Kenny, Member, IFRS Interpretations Committee and former member of the accounting faculty at the University of Utah
Patricia McConnell, IASB
Donna Street, Professor of Accounting, University of Dayton and Past President and Director of Research and Educational Activities, IAAER
Ann Tarca, Professor of Accounting, University of Western Australia and Academic Fellow: Education Initiative, IFRS Foundation
Michael John Wells, Director of IFRS Foundation's Education Initiative
Michael Wells, IFRS Foundation

Description: The objective of the workshop is to support the implementation of Framework-based teaching across a range of IFRS classes. To achieve this objective, leading IFRS teachers will demonstrate Framework-based teaching across a range of IFRS classes in both the CPA and the MBA streams. The workshop is also designed to illustrate how Framework-based teaching enhances the ability of students to exercise the judgements that are necessary to apply IFRSs and better prepares them to continuously update their IFRS knowledge and competencies in the context of life long learning. To achieve these objectives an expert in IFRS interpretation will demonstrate the role of the Conceptual Framework in applying IFRS. An update will also be provided on the joint IASB-FASB project to improve the Conceptual Framework.

Field of Study: Accounting
Program Level: Basic
Method of Delivery: Group — Live

Intended Audience: IFRS teachers and those preparing to teach IFRSs.

Format/Structure: Demonstrations of Framework-based teaching across a range of IFRS classes in both the CPA and the MBA streams. Illustrations of how Framework-based teaching enhances the ability of students to exercise the judgements that are necessary to apply IFRSs and better prepares them to continuously update their IFRS knowledge and competencies in the context of life long learning. Update on the joint IASB-FASB project to improve the Conceptual Framework.

Learning Objective: 1. Understand how to implement Framework-based teaching of IFRSs 2. Understand how Framework-based teaching enhances the ability of students to exercise the judgements that are necessary to apply IFRSs 3. Understand how Framework-based teaching better prepares students to continuously update their IFRS knowledge and competencies in the context of life long learning.

Prerequisites:

Advanced Preparation Required: Read The Conceptual Framework for Financial Reporting 2010 (ie the IASB's Conceptual Framework).

 

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