Framework-based Approach to Teaching Principle-based Accounting Standards

Accounting Education

Volumn 20, Issue 4, 2011, Pages 303-316

  Wells, Michael J C ^a  

^a IFRS Education Initiative   (United Kingdom)

Author keywords

Conceptual Framework; IFRS teaching; International Financial Reporting Standards; principle based standards

Indexed keywords

EID: 84857933736     PISSN: 09639284     EISSN: 14684489     Source Type: Journal    
DOI: 10.1080/09639284.2011.569128     Document Type: Article

References (13)

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3. International Accounting Standards Committee Foundation (IASC Foundation). 2003a. "IAS 17". In Leases, London: IASC Foundation.
4. International Accounting Standards Committee Foundation (IASC Foundation). 2003b. "IAS 8". In Accounting Policies, Changes in Accounting Estimates and Errors, London: IASC Foundation.
5. International Accounting Standards Committee Foundation (IASC Foundation). 2003c. "Basis for Conclusions on IAS 40". In Investment Property, London: IASC Foundation.
6. International Accounting Standards Committee Foundation (IASC Foundation). 2007. "IAS 1". In Presentation of Financial Statements, London: IASC Foundation.
7. IFRS Foundation. 2010a. The Report of the IASC Foundation Trustees on Part 2 of their Constitution Review, London: IFRS Foundation.
8. IFRS Foundation. 2010b. The Conceptual Framework for Financial Reporting 2010, London: IFRS Foundation.
9. IFRS Foundation. 2010c. The Preface to International Financial Reporting Standards, London: IFRS Foundation.
10. IFRS Foundation. 2010d. IFRS Foundation Constitution, London: IFRS Foundation.
11. IFRS Foundation. 2010e. "Exposure draft". In Leases, London: IFRS Foundation.
12. IFRS Foundation. 2010f. Basis for Conclusions on Exposure Draft Presentation of Items of Other Comprehensive Income: Proposed Amendments to IAS 1, London: IFRS Foundation.
13. Institute of Chartered Accountants of Scotland (ICAS). 2006. Principles not Rules: A Question of Judgement, Edinburgh: ICAS.