{"id":118,"date":"2014-07-10T09:12:37","date_gmt":"2014-07-10T09:12:37","guid":{"rendered":"https:\/\/eaa-online.org\/congress-2015\/ifrs-teaching-workshop\/"},"modified":"2022-10-13T11:45:01","modified_gmt":"2022-10-13T11:45:01","slug":"ifrs-teaching-workshop","status":"publish","type":"page","link":"https:\/\/eaa-online.org\/congress-2015\/ifrs-teaching-workshop\/","title":{"rendered":"IFRS Teaching Workshop"},"content":{"rendered":"<table border=\"0\" cellpadding=\"1\" cellspacing=\"20\" width=\"100%\">\n<tbody>\n<tr>\n<td align=\"left\" valign=\"top\" width=\"50%\">\n<p><span style=\"font-size: x-large\"><span><span><span><strong>IFRS&nbsp;Teaching Workshop<\/strong><\/span><\/span><\/span><\/span><\/p>\n<p>\t\t\t<span><strong>Tuesday,&nbsp;28<sup>th<\/sup> April&nbsp;2015&nbsp; &#8211;&nbsp; 09:30&ndash;12:00<br \/>\n\t\t\tScottish Exhibition and Conference Centre (SECC), Glasgow<\/strong><\/span><\/p>\n<p style=\"text-align: justify\">\n\t\t\t<span style=\"color: #000000\">This workshop forms part of a series of regional IFRS teaching workshops to encourage and support a&nbsp;Framework-based approach to teaching IFRS that is designed to develop students&rsquo; ability to make the necessary judgements and estimates.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000\">&ldquo;<em>The ability to make reasoned, informed judgments and estimates is crucial to appropriate application of IFRS. Framework-based teaching is the best way to educate students to enable them to make those judgments and estimates. Framework-based teaching helps students understand the objective of and the concepts underlying financial reporting, thereby helping them understand the &ldquo;why&rdquo; of IFRS requirements and not just the &ldquo;how.&rdquo; Understanding the &ldquo;why&rdquo; forms the foundation for their ability to make the judgments and estimates necessary to apply IFRS. Framework-based teaching also provides students with long-lasting knowledge of IFRS&mdash;requirements in IFRS change with every new standard issued, whereas the concepts underlying IFRS live for decades. This is the approach I use to teach my students and highly recommend it to all teachers of IFRS.<\/em>&rdquo; (Mary Barth, Professor of Accounting, Stanford University)<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000\">In this workshop we will demonstrate how to introduce measurement and equity compensation issues to students using the&nbsp;Framework-based teaching across a range of IFRS classes in both the CA\/CPA\/equivalent and the MBA streams. Those participating in the workshop will be expected to read the provided teaching material before the workshop so that they can actively participate in it.<\/span><\/p>\n<p style=\"text-align: justify\">\n\t\t\t<strong><span style=\"color: #0080cc\">Programme<\/span><\/strong><\/p>\n<p><span style=\"color: #000000\">09:30&nbsp; &#8211;&nbsp; <strong><span style=\"font-size: 14px\"><em>Introduction<\/em><\/span>&nbsp;<\/strong><br \/>\n\t\t\t&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<em>Michael (Mike) Wells<\/em>, Director, IFRS Education Initiative, IASB<\/p>\n<p>\t\t\t09:45&nbsp; &#8211;&nbsp; <strong><span style=\"font-size: 14px\"><em>Cross-cutting measurement issues<\/em><\/span><br \/>\n\t\t\t&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A collection of mini case studies<br \/>\n\t\t\t&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/strong><em>Mike Wells, <\/em>Director, IFRS Education Initiative, IASB<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000\">10:30&nbsp; &#8211;&nbsp; <span style=\"font-size: 14px\"><em><strong>Fair value measurement<\/strong><\/em><\/span><br \/>\n\t\t\t&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <em>Mary Barth<\/em>, Professor of Accounting, Stanford University and&nbsp;formerly IASB member<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000\">11:15&nbsp; &#8211;&nbsp; <span style=\"font-size: 14px\"><em><strong>Equity compensation and its financial statement effects<\/strong><\/em><\/span><\/span><br \/>\n\t\t\t<span style=\"color: #000000\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <em>Alan Jagolinzer<\/em>, Associate Professor of Accounting, Leeds School of&nbsp;Business,<br \/>\n\t\t\t&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;University of Colorado at Boulder and Academic Fellow,&nbsp;<\/span><span style=\"color: #000000\">IFRS Education Initiative<br \/>\n\t\t\t&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;(January to June 2015), IASB<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000\">12:00&nbsp; &#8211;&nbsp; <span style=\"font-size: 14px\"><strong><em>Close<\/em><\/strong><\/span><\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #000000\">For information about the IFRS Foundation&rsquo;s Framework-based teaching project including free-to-download teaching material designed to support those teaching IFRS to develop their student&rsquo;s ability to make the judgements and estimates necessary to apply IFRS please visit<\/span><\/p>\n<p style=\"text-align: center\"><strong><a href=\"http:\/\/www.ifrs.org\/Use-around-the-world\/Education\/Pages\/Education.aspx\">http:\/\/www.ifrs.org\/Use-around-the-world\/Education\/Pages\/Education.aspx<\/a><\/strong><\/p>\n<p>\t\t\t&nbsp;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IFRS&nbsp;Teaching Workshop Tuesday,&nbsp;28th April&nbsp;2015&nbsp; &#8211;&nbsp; 09:30&ndash;12:00 Scottish Exhibition and Conference Centre (SECC), Glasgow This workshop forms part of a series of regional IFRS teaching workshops to encourage and support a&nbsp;Framework-based approach to teaching IFRS that is designed to develop students&rsquo; ability to make the necessary judgements and estimates. &ldquo;The ability to make reasoned, informed judgments [&hellip;]<\/p>\n","protected":false},"author":2943,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IFRS Teaching Workshop - Congress 2015<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRS Teaching Workshop - Congress 2015\" \/>\n<meta property=\"og:description\" content=\"IFRS&nbsp;Teaching Workshop Tuesday,&nbsp;28th April&nbsp;2015&nbsp; 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