Global Standards for the world economy

Sunday 20 September 2020

Banner graphic


 Access to stage 3 teaching notes accompanying case studies

Use of these teaching notes is limited exclusively to those teaching IFRS because the efficacy of the case study as a tool to develop students’ ability to make IFRS judgements will be greatly impaired if the students have access to the teaching notes. 

Under no circumstances should these teaching notes be made available to students. Please be aware that these teaching notes include a unique code which enables us to identify anyone that then distributes this document in breach of the terms of use.

Right of Use

The permitted use of these teaching notes is set-out below.

For details on using our standards please visit

These teaching notes provide guidance and suggestions for teachers who are using the Stage 3 Open Safari case study.

Please note that the permitted use of these teaching notes is not subject to the payment of a fee and we reserve the right to change the terms of use from time to time.

Terms of Use

These teaching notes may only be used for personal reading purposes by teachers of IFRS.

These teaching notes or any extract(s) must not be reproduced or circulated in any media or form.

If you require any other use, please contact us as you will require a written licence, which we may or may not grant.

If you breach any of these terms of use, your right (if any) to use our teaching notes will cease immediately and you must, at our option, return or destroy any copies of the teaching notes you have made.


To gain access to this content you must be a eIFRS Basic user and provide verifiable information of an educational institution and your position there.

Step 1

Register for eIFRS Basic. By registering for access to the teaching notes you are agreeing to the terms of use set out above.

Step 2

Send the following information to

  • first name
  • surname
  • name of educational institution
  • job title at that institution
  • the URL of your educational institution website
  • a link to the contacts page where you are listed on the educational institution website
  • the language required (at present the notes are available in English, Chinese, Portuguese, Russian and Spanish)

Step 3

The IFRS Education team will confirm your upgraded status at which point you will be able to download the teaching notes.

Please address publication and copyright matters to:
IFRS Foundation Publications Department
30 Cannon Street London EC4M 6XH United Kingdom
Telephone: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749
Email: Web:


The IFRS Foundation’s Information Statement is available by clicking here and contains details about the data we collect.  Please also see our Privacy Statement which explains how we use the personal data we collect.