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This page provides teaching resources for IFRS. Please click on a link below to access the resource. You may be required to login to access some of the resources.
Teaching Recommendations:
Company |
Link |
Instructions |
Description |
| Deloitte | Click Here |
Click on Session 1 |
PDF introducing IFRS background and providing teaching recommendations |
| Ernst & Young | Click Here |
Direct Link | Brochure |
| KPMG | Click Here |
Direct Link | PowerPoint presentation outlining key issues for faculty |
Accounting Changes and Error Analysis:
Company |
Link |
Instructions |
Description |
| Ernst & Young | Click Here | Intermediate II Accounting -> Accounting changes and error analysis | User guide, Lecture notes, PowerPoint slides, homework problems, and international spotlight |
Accounting for Income Taxes:
Company |
Link |
Instructions |
Description |
| Deloitte | Click Here |
Click on Session 2 |
Lecture notes and presentation |
| Deloitte | Click Here |
IAS 12 Income Taxes | Interactive Online Course |
| Ernst & Young | Click Here | Intermediate II Accounting -> Accounting for income taxes | User guide, Lecture notes, PowerPoint slides, homework problems, and international spotlight |
Borrowing Cost:
Company |
Link |
Instructions |
Description |
| Deloitte | Click Here | IAS 23 Borrowing Costs | Interactive Online Course |
| Grant Thornton | Click Here | PDF Guide |
Current Liabilities and Contingencies:
Company |
Link |
Instructions |
Description |
| Deloitte | Click Here | IAS 37 Provisions, Contingent Liabilities and Contingent Assets | Interactive Online Course |
| Ernst & Young | Click Here | Intermediate I Accounting -> Current liabilities and contingencies | User guide, Lecture notes, PowerPoint slides, homework problems, and international spotlight |
Discontinued Operations:
Company |
Link |
Instructions |
Description |
| Deloitte | Click Here | IFRS 5 Non-current Assets Held for Sale and Discontinued Operations | Interactive Online Course |
| Ernst & Young | Click Here | Intermediate II Accounting -> Discontinued operations | User guide, Lecture notes, PowerPoint slides, homework problems, and international spotlight |
| Grant Thornton | Click Here | PDF Guide |
Equity:
Company |
Link |
Instructions |
Description |
| Ernst & Young | Click Here |
Intermediate I Accounting -> Equity | User guide, Lecture notes, PowerPoint slides, homework problems, and international spotlight |
Financial Instruments:
Company |
Link |
Instructions |
Description |
| Deloitte | Click Here | IAS 32/39 Accounting for financial instruments | Interactive Online Course |
| Ernst & Young | Click Here | Intermediate II Accounting -> Financial Instruments including investments | User guide, Lecture notes, PowerPoint slides, homework problems, and international spotlight |
| Grant Thornton | Click Here | PDF Guide | |
| Grant Thornton | Click Here | PDF Guide | |
| KPMG | Click Here | Case Study |
Intangibles:
Company |
Link |
Instructions |
Description |
| Deloitte | Click Here | IAS 38 Intangible Assets | Interactive Online Course |
| Ernst & Young | Click Here | Intermediate I Accounting -> Intangibles | User guide, Lecture notes, PowerPoint slides, homework problems, and international spotlight |
| Grant Thornton | Click Here | PDF Guide | |
| PricewaterhouseCoopers | Click Here | Intangible Assets | Practice Aid |
Introduction to International Financial Reporting Standards:
Company |
Link |
Instructions |
Description |
| Deloitte | Click Here |
Online Course | |
| Grant Thornton | Click Here |
PowerPoint Presentation | |
| PricewaterhouseCoopers | Click Here |
IFRS Ready? | Online Videos |
| PricewaterhouseCoopers | Click Here |
Webcasts | |
| PricewaterhouseCoopers | Click Here |
Online Video | |
| PricewaterhouseCoopers | Click Here |
Interactive IFRS Financial Statements |
Inventories (valuation):
Company |
Link |
Instructions |
Description |
| Deloitte | Click Here |
IAS 2 Inventories | Interactive Online Course |
| Deloitte | Click Here |
Page 53 |
Brochure |
| Ernst & Young | Click Here |
Intermediate I Accounting -> Inventory |
User guide, Lecture notes, PowerPoint slides, homework problems, and international spotlight |
| PricewaterhouseCoopers | Click Here |
Inventories | PowerPoint Presentation |
Leases:
Company |
Link |
Instructions |
Description |
| Deloitte | Click Here |
IAS 17 Leases | Interactive Online Course |
| Deloitte | Click Here |
Page 63 |
Brochure |