ifrs diploma study material free download pdf

To ensure that the Stage 3 material remains effective in developing students’ ability to make judgements when accounting and reporting economic phenomena that are unfamiliar to the students, the teaching notes that accompany the case studies for Stage 3 classes are available at the sole discretion of the Education Initiative staff. Portuguese- and Spanish-language translations of the multimedia series will soon be published. New and updated Chinese-language, Portuguese-language and Spanish language translations of the material covering the IAS 8 hierarchy and non-financial assets.Updated Stages 1–3 material covering non-financial assets (2014 edition).A series of multimedia presentations introducing IFRS teachers to Framework based teaching and to each part of the more comprehensive materials that are available.To do so effectively, the material includes a comprehensive case study that a teacher could use to explore, in class discussion, the judgements about the accounting and reporting of economic phenomena that are unfamiliar to the students. This material focuses on enhancing the students’ ability to make the judgements that are necessary when there is no IFRS that specifically applies to a transaction, other event or condition. Stage 3 material covering the IAS 8 hierarchy.The material published today is presented in four parts: Stage 3: a course immediately before qualifying as a CA, CPA or equivalent. Stage 2: a financial reporting course midway to qualifying as a CA, CPA or equivalent and Stage 1: a student’s first financial reporting course The material is prepared in separate sections to support the Framework-based IFRS teaching of CA/CPA stream or equivalent students at three stages: It is also being translated into Japanese. Translations of the material are available from the IFRS website in widely spoken languages- Arabic, Chinese, French, Portuguese, Russian and Spanish. The Framework-based teaching approach should also better equip students to update their IFRS knowledge and competencies continuously within the context of lifelong learning. The free-to-download teaching material is designed to assist those teaching IFRS to progressively develop their students’ ability to make the estimates and judgements that are necessary to apply IFRS and the IFRS for SMEs.

Ifrs diploma study material free download pdf