Global Standards for the world economy

Friday 03 July 2020

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Framework-based teaching material (Portuguese)

The IFRS Foundation Education Initiative is developing a series of comprehensive Framework-based IFRS teaching materials to assist IFRS teachers to educate IFRS learners more effectively.

The IFRS Foundation is grateful to Banco Nacional de Desenvolvimento Econômico e Social (BNDES) and Prof Poueri do Carmo Mario for supporting the translation of the training material.

The material is designed to support IFRS teachers to develop in students the ability to make the judgements that are necessary to apply IFRS and the IFRS for SMEs and to prepare students for lifelong learning. To train teachers in the use of this material, the staff of the Education Initiative is holding a series of Framework-based teaching workshops jointly with the world's development agencies, international and regional academic accounting associations and others. Find out more about Framework-based teaching workshops

Material on topics is prepared in three separate sections to support Framework-based IFRS teaching of CA/CPA stream (or equivalent) students:

(a) Stage 1: a student’s first financial reporting course;

(b) Stage 2: a financial reporting course mid-way to qualifying as a CA, CPA or
equivalent; and

(c) Stage 3: a course immediately before qualifying as a CA, CPA or equivalent.

The stages are necessarily broadly defined to take into account the many different approaches to qualifying as accountants worldwide.

The available Framework-based teaching material can be downloaded below in PDF format.
Please note: The materials on this page each contain a copyright notice and terms for the allowed use of the materials, please ensure that you read the notice and terms before using the materials.

For the avoidance of doubt, these teaching materials cannot be used in, or as a commercial product. In addition, some material is available in the format of multi-media clips. These clips are designed to introduce a particular topic—teachers could ask their students to look at the clips as part of their preparation for class discussions.

Framework-based teaching at Stage 3 should focus on enhancing the ability of students to make the estimates and other judgements that are necessary to account for transactions, and other events in accordance with IFRS. To do so effectively, it is best if the material discussed with students in class is unfamiliar to those students; this should allow the students to develop the skills of making judgements and estimates. Consequently, the teaching notes that accompany the case studies for Stage 3 classes are available, at the sole discretion of the Education Initiative staff, only to those actively teaching IFRS on the condition that those teaching notes are not distributed to others and are used only for your own class preparation purposes; the reason is to maintain the unfamiliarity of the material to future students.

Para ter acesso ao conteúdo das apresentações multimídia é necessário ter o Adobe® Reader® XI, versão 11.0.5 ou superior. Caso encontre dificuldades para acessar os arquivos multimídia abaixo, sugerimos que grave os arquivos ao invés de abri-los diretamente do link abaixo. Na maior parte dos navegadores de Internet esta opção está disponível ao clicar com o botão direito do seu mouse sobre o link e escolher a opção “Gravar link como…”

Comprehensive teaching material Multimedia clips
  Introdução ao ensino embasado na Estrutura Conceitual   [PDF]
Ativos não financeiros
      Introdução  [PDF]
      Estágio 1–Imobilizado [PDF]  Introdução ao Estágio 1—Imobilizado [PDF]
      Estágio 2–Imobilizado e outros ativos 
      não financeiros
É ativo?   [PDF]
Classificação de ativos tangíveis?   [PDF]
Reconhecimento inicial?   [PDF] 
Mensuração subsequente?    [PDF]
Depreciação    [PDF]
      Estágio 3–Ativos Não financeiros [PDF] Introdução ao estudo de caso da Open Safari   [PDF]
      Estágio 3–Ativos não-financeiros: 
      estudo de caso da Open Safari
   Estágio 3–Notas do professor que 
      acompanham o estudo de caso da  
      Open Safari
 A hierarquia da IAS 8  
      Estagio 3–estudo de caso Amalgam [PDF] Introdução ao estudo de caso da Amalgam   [PDF]

* Apply for access to the teaching notes.

Please note it could take a few working days to process your application.


Related information


Contact us

Gloria Lindfield
Executive Assistant, IFRS Education Initiative

For translation enquiries contact:

Clare McGuinness
Translations Project Manager