Global Standards for the world economy

Sunday 20 September 2020

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Framework-based teaching material (Russian)

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 the Institute of Professional Accountants of Russia (IPAR), the NOFA Foundation and EY 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.

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.

Comprehensive teaching material
    Stage 3–The BuildItYourself case study [PDF] 
    Stage 3–The TooBigToFail Bank case study [PDF] 
    Stage 3–The Woody case study [PDF] 
Non-financial assets
       Introduction [PDF]
      Stage 1–Property, plant and equipment (PPE) [PDF] 
      Stage 2–PPE with other non-financial assets [PDF]
      Stage 3–Non-financial assets [PDF]
      Stage 3–The Open Safari case study [PDF]
    Stage 3–Teaching notes that accompany the Open Safari case study [PDF]
 The IAS 8 hierarchy
      Stage 3–The Amalgam case study [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:

Anna Hemmant
Translation Project Manager