Framework-Based Teaching of IFRS: The Case of Deutsche Bank Teaching Notes

Accounting Education

Volumn 20, Issue 4, 2011, Pages 387-397

  Jermakowicz, Eva K ^a   Hayes, Robert D ^a  

^a TENNESSEE STATE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84858967329     PISSN: 09639284     EISSN: 14684489     Source Type: Journal    
DOI: 10.1080/09639284.2011.588781     Document Type: Article

References (19)

1. Barth, M. E. and Landsman, W. R. 2010. How did financial reporting contribute to the financial crisis?. European Accounting Review, 19(3): 399-423.
2. Cormier, D., Demaria, S., Lapointe-Antunes, P. and Teller, R. 2009. First-time adoption of IFRS, management incentives, and value-relevance: Some French evidence. Journal of International Accounting Research, 8(2): 1-22.
3. Deutsche Bank (2006a) Annual Report. (Frankfurt Am Main: Deutsche Bank). Available at http://www.dp.com (accessed 19 January 2009).
4. Deutsche Bank (2006b) Transition Report 2006 IFRS Comparatives. (Frankfurt Am Main: Deutsche Bank). Available at http://www.db.com/ir/en/download/Transition_Report_EN_2006_IFRS.pdf (accessed 19 January 2009).
5. Deutsche Bank (2007) Annual Report (Frankfurt Am Main: Deutsche Bank). Available at http://www.db.com (accessed 19 January 2009).
6. Ernst & Young (2009) International Financial Reporting Developments IFRS 1-First-Time Adoption of International Financial Reporting Standards 30 June. (New York: Ernst & Young). Available at http://www.ey.com/Publication/vwLUAssets/IFRS_1_first-time_adoption_june09/$FILE/IFRS_1_first-time_adoptionJune09_.pdf (accessed 10 June 2010).
7. Hoogervorst, Hans. Speech The Objectives of Financial Reporting. Conference organized by the European Commission Financial Reporting and Auditing-A time for change?. February92011. Sec. Available at http://www.iasb.org (accessed 15 February 2011)
8. International Accounting Standards Board (IASB). 1998. "IAS 19". In Employee Benefits, London: International Accounting Standards Board.
9. International Accounting Standards Board (IASB). 2000. IAS 32: Financial Instruments: Disclosure and Presentation, London: International Accounting Standards Board.
10. International Accounting Standards Board (IASB). 2003. IFRS 1 First-time Adoption of International Financial Reporting Standards, London: International Accounting Standards Board.
11. International Accounting Standards Board (IASB). 2009a. IFRS 9 Financial Instruments, London: International Accounting Standards Board.
12. International Accounting Standards Board (IASB). 2009b. Exposure Draft. Financial Instruments: Amortized Cost and Impairment, London: International Accounting Standards Board.
13. International Accounting Standards Board (IASB). 2010a. The Conceptual Framework for Financial Reporting. Chapter 1: The Objective of General Purpose Financial Reporting; Exposure Draft: The Reporting Entity, London: International Accounting Standards Board.
14. International Accounting Standards Board (IASB). 2010b. Exposure Draft. Fair Value Measurement, London: International Accounting Standards Board.
15. International Accounting Standards Board (IASB). 2010c. Staff Draft. Consolidated Financial Statements, London: International Accounting Standards Board.
16. International Accounting Standards Board (IASB). 2010d. Exposure Draft. Hedge Accounting, London: International Accounting Standards Board.
17. International Accounting Standards Board (IASB). 2011a. Exposure Draft. Asset and Liability Offsetting, London: International Accounting Standards Board.
18. International Accounting Standards Board (IASB). 2011b. Supplementary Document. Financial Instruments: Impairment, London: International Accounting Standards Board.
19. Securities and Exchange Commission. 2008. Final Report of the Advisory Committee on Improvements to Financial Reporting to the US SEC (Washington DC: Securities & Exchange Commission). Available at http://www.sec.gov/about/offices/oca/acifr/acifr-finalreport.pdf (accessed 10 January 2009)