An Interview-Based Study of Individual and Institutional Preparedness for Teaching IFRS

Noema E. Santos, William Clayton Quilliam

Abstract


This study uses an interview approach in order to ascertain individual and institutional preparation for implementing IFRS into curricula.  This is an important issue, due to the eventual adoption of IFRS by the United States.  The participants in the study indicate that neither individuals nor institutions have a high level of readiness for teaching IFRS.  The study then covers the implications of these findings and suggests future research possibilities.


Full Text:

PDF


DOI: http://dx.doi.org/10.5296/ijafr.v3i2.4122

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.

To make sure that you can receive messages from us, please add the 'macrothink.org' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.

Copyright © Macrothink Institute ISSN 2162-3082

'Macrothink Institute' is a trademark of Macrothink Institute, Inc.