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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.
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.