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B Jackling, PA de Lange… - … in Accounting Education, 2013 - publications.aaahq.org

Transitioning to IFRS in Australian classrooms: impact on teaching approaches.

Asset based approaches STEM training

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GSID: Xh2jKjGuKZAJ

Excerpt

… done by class of asset, while under IFRS, this occurs on an asset-by-asset basis (except for … with a principles-based approach to teaching IFRS could also stem from a resourcing issue, …

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