unctad.org | UNCTAD-ISAR and IFRS Foundation Accounting Education Forum

UNCTAD-ISAR and IFRS Foundation Accounting Education Forum

30 October 2012
Room XVIII , Palais des Nations
Geneva

Key Issues

Capacity-building in corporate financial reporting: Framework-based teaching of International Financial Reporting Standards

Over the last three years, UNCTAD's Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has been developing a comprehensive and integrated approach to accountancy development with a view to enabling member States to successfully implement globally recognized corporate reporting standards and codes. One of the essential pillars in ISAR's accountancy development framework is the human capacity-pillar.

Most of the debate on high-quality corporate reporting has been focused on global standards and codes - such as International Financial Reporting Standards (IFRSs) and International Standards on Auditing. However, effective and efficient implementation of these standards requires properly trained accountants and auditors. Principles-based standards - such as IFRSs - require significant judgment on the part of preparers of financial statements. As a result, education of accountants and auditors needs to be reoriented to take into account the implications of principles-based standards.

The UNCTAD secretariat in cooperation with the IFRS Foundation is organizing this forum with a view to:

(i) Facilitating sharing of experiences among member States in the area of accounting education; and

(ii) Introducing a Framework-based approach to IFRS education.

The Accountancy Education Forum is intended to enable participants to:

Understand an integrated approach to accountancy development, including human capacity
Understand the different approaches to integrating into a curriculum education on international accounting, auditing and other related standards and codes
explain the benefits of IFRS Framework-based teaching;
describe the link between objectives, concepts, principles and rules in IFRSs;
understand how to teach IFRS judgements and estimates; and
use an IFRS PPE case study and other teaching material to carry out Framework-based teaching with CA/CPA students

Presentations

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Capacity-building in corporate financial reporting: Framework-based teaching of International Financial Reporting Standards, Peter Wolnizer, Chair of International Accounting Education Standards Board

29/10/2012 - 151KB

Capacity-building in corporate financial reporting: Framework-based teaching of International Financial Reporting Standards, Catherine Edwards, Head of Qualifications, ACCA

29/10/2012 - 177KB

Capacity-building in corporate financial reporting: Framework-based teaching of International Financial Reporting Standards, Gert Karreman, Professor at the Leiden University, The Netherlands

29/10/2012 - 151KB

Capacity-building in corporate financial reporting: Framework-based teaching of International Financial Reporting Standards, Vickson Ncube, Chief Executive of the Pan-African Federation of Accountants

29/10/2012 - 541KB

Capacity-building in corporate financial reporting: Framework-based teaching of International Financial Reporting Standards, Roza Kaspina, Professor of the Kazan Federal University and Member of the Methodological Council of Universities, Russian Federation

29/10/2012 - 169KB

Capacity-building in corporate financial reporting: Framework-based teaching of International Financial Reporting Standards, Michael Wells and Guillermo Braunbeck, Director of the IFRS Education Initiative, IASB; Project Manager of the IFRS Education Initiative, IASB

29/10/2012 - 610KB

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Co-organized with:	IFRS Foundation
Language(s):	English; French; Spanish; Chinese; Russian; Arabic;
Contact:	Communications concerning representation at the session should be sent to the UNCTAD secretariat, Intergovernmental Support Service, Palais des Nations, CH-1211 Geneva 10. fax: +41 (0)22 917 02 14 e-mail: meetings@unctad.org Enquiries concerning substantive issues should be addressed to the Enterprise Branch, Palais des Nations, CH-1211 Geneva 10. tel: +41 22 917 5899 fax: +41 22 917 0122 e-mail: vanessa.mccarthy@unctad.org

MEETINGS

Key Issues

Presentations

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