TRENDS IN TEACHING ACCOUNTING PRINCIPLES ACCORDING TO THE IFRS APPROACH WORLDWIDE

Abstract

The trend of teaching Principles of Accounting with an IFRS approach is becoming increasingly important, not only in international universities but also in domestic universities in developing countries. By understanding this shift, universities and accounting training institutions will be able to build flexible training programs. These programs will not only familiarize students with international accounting standards but also help them develop practical application skills in complex financial situations.

This article explores the prominent trends in teaching Principles of Accounting with an IFRS (International Financial Reporting Standards) approach globally. In the context of the increasingly widespread adoption of international accounting standards, adjusting teaching methodologies has become urgent to equip students with relevant knowledge and skills. The study indicates that universities and educational institutions are shifting from traditional methods to modern teaching approaches, emphasizing a fundamental understanding, critical thinking, and the ability to apply IFRS in practice. Key trends include integrating real-world examples, hypothetical scenarios, and technology into the learning process, along with an increase in courses focusing on financial statement analysis under IFRS. Furthermore, the article also addresses the challenges and opportunities that training institutions face when transitioning to this teaching model, while offering suggestions to enhance the quality of accountant training in the era of globalization. Grasping these trends is a crucial factor in helping students confidently integrate into the international labor market.