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Accounting Education Volume 20, 2011 - Issue 4: TEACHING IFRS
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Original Articles

Framework-based Approach to Teaching Principle-based Accounting Standards

Michael J. C. Wells IFRS Foundation, London, UKCorrespondence[email protected]
Pages 303-316 | Received 01 Jan 2011, Accepted 01 Mar 2011, Published online: 11 Aug 2011

References

  • International Accounting Standards Committee Foundation (IASC Foundation) . 1993 . “ IAS 2 ” . In Inventories , London : IASC Foundation .
  • International Accounting Standards Committee Foundation (IASC Foundation) . 2001 . “ IAS 37 ” . In Provisions, Contingent Liabilities and Contingent Assets , London : IASC Foundation .
  • International Accounting Standards Committee Foundation (IASC Foundation) . 2003a . “ IAS 17 ” . In Leases , London : IASC Foundation .
  • International Accounting Standards Committee Foundation (IASC Foundation) . 2003b . “ IAS 8 ” . In Accounting Policies, Changes in Accounting Estimates and Errors , London : IASC Foundation .
  • International Accounting Standards Committee Foundation (IASC Foundation) . 2003c . “ Basis for Conclusions on IAS 40 ” . In Investment Property , London : IASC Foundation .
  • International Accounting Standards Committee Foundation (IASC Foundation) . 2007 . “ IAS 1 ” . In Presentation of Financial Statements , London : IASC Foundation .
  • IFRS Foundation . 2010a . The Report of the IASC Foundation Trustees on Part 2 of their Constitution Review , London : IFRS Foundation .
  • IFRS Foundation . 2010b . The Conceptual Framework for Financial Reporting 2010 , London : IFRS Foundation .
  • IFRS Foundation . 2010c . The Preface to International Financial Reporting Standards , London : IFRS Foundation .
  • IFRS Foundation . 2010d . IFRS Foundation Constitution , London : IFRS Foundation .
  • IFRS Foundation . 2010e . “ Exposure draft ” . In Leases , London : IFRS Foundation .
  • IFRS Foundation . 2010f . Basis for Conclusions on Exposure Draft Presentation of Items of Other Comprehensive Income: Proposed Amendments to IAS 1 , London : IFRS Foundation .
  • Institute of Chartered Accountants of Scotland (ICAS) . 2006 . Principles not Rules: A Question of Judgement , Edinburgh : ICAS .

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