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The development and implementation of the International Education Standards (IES) for professional accountants is currently an important issue in accounting education and for educators interested in a shift toward international education standards more broadly. The purpose of this study is to...
Finance is an important subject in many undergraduate programmes. In the UK, the technical competencies in this area are covered by the QAA benchmark in finance (2007). However, the benchmark does not rigidly circumscribe the curriculum and expected competencies. As a result, universities are...
British students from lower socio-economic backgrounds are more likely to attend non-selective state schools and are therefore more likely to take a wider variety of A-level subjects including applied disciplines such as Accounting. This is attributed to the performative pressure subjected by...
This case asks students to play the role of Doug Grodeckie, Manager of Financial Reporting at Andrew Peller Limited (APL). Doug was asked to prepare a report analyzing Andrew Peller Limited's current tangible long-lived assets disclosures and making recommendations on how best to comply with...
This instructional resource familiarizes students with the accounting for business combinations under IFRS 3 and illustrates the uncertainty and professional judgment involved in asset valuation and consolidation. First, students need to assess the quality of information generated under IFRS 3...
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