Global Standards for the world economy

Sunday 28 February 2021

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Framework-based teaching material (Spanish)

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 World Bank and the Instituto Nacional de Contadores Publicos de Colombia (INCP) for facilitating and funding 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 acceder al contenido de las presentaciones multimedios es necesario tener instalado el Adobe® Reader® XI, versión 11.0.5 o superior. En el caso de tener dificultades para acceder a los archivos multimedios debajo, le sugerimos que los grabe en lugar de abrirlos directamente a través del link debajo. En la mayoría de los navegadores de Internet esa opción está disponible al pulsar con el botón derecho de su ratón sobre el link y elegir la opción “Grabar link como…”

Comprehensive teaching material Multimedia clips
  Introducción a la enseñanza basada en el Marco Conceptual [PDF]
Introducción a un enfoque educativo basado en el Marco Conceptual para la contabilización de pasivos [PDF]  
Etapa 1—Pasivos [PDF]  
Etapa 2—Pasivos [próximamente]  
Etapa 3–Pasivos [PDF]  
Etapa 3–Instrumentos financieros con características de patrimonio: Estudio práctico BuildItYourself  [PDF]  
*Etapa 3–Notas didácticas anexas al estudio de caso BuildItYourself [PDF]  
Etapa 3–Pasivos financieros: Estudio práctico del banco TooBigToFail [PDF]  
*Etapa 3–Notas didácticas anexas al estudio de caso del banco TooBigToFail [PDF]  
Etapa 3–Contratos 'Forward': Estudio práctico Woody [PDF]  
Activos no financieros
       Introducción [PDF]
       Etapa 1–Propiedades, Planta y 

Introducción a la Etapa 1—PPE [PDF]
       Etapa 2–Propiedades, planta y equipo
       con otros activos no financieros
¿Es un activo? [PDF]
¿Cuál NIIF se aplica? [PDF]
¿Se reconoce el activo? [PDF]  
¿Cómo se mide el activo?
Depreciación [PDF]
       Etapa 3–Activos no financieros [PDF]
Introducción al caso práctico de Open Safari
       Etapa 3–Activos no financieros: caso
       práctico de Open Safari
    * Etapa 3–Notas de aprendizaje para 
      docentes anexas al caso práctico de 
      Open Safari
 La jerarquia de la NIC 8  
       Etapa 3–el caso practico de
Introducción al caso práctico de Amalgam

* 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:

Mari Carmen Civera
Project Manager, Translations, Adoption & Copyright