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Framework-based Teaching of IFRS Judgements
2011
Accounting Education
International Financial Reporting Standards (IFRS) are principles-based accounting standards that provide less prescriptive, interpretive and implementation guidance than do some national standards. Thus, considerable judgement in the application of IFRS is often required. We suggest a three-step approach to teaching IFRS judgements (concepts, to principles/rules, to the judgements required in the application of those rules), and provide accounting educators with guidance and resources that
doi:10.1080/09639284.2011.589587
fatcat:ux3c6cmbi5hwfb2dxrzrztd7qi