International Accounting Education Standards Board

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Illustrative Learning Outcomes for the Public Sector Accountancy Curricula

Implementation Guidance

IAESB
Oct 21, 2019 | Guidance & Support Tools
19 Pages
English

This guidance serves as a companion document for the Implementation Support Material document entitled Designing Learning Outcomes for Curricula that Meet Public Sector Accountancy Needs. It is grounded in the Learning Outcomes approach that “embodies the idea that learning and development activities are most effective when based on what the individual needs to demonstrate”.

It aims to tangibly illustrate how International Education Standards may be implemented and adapted to create curricula that serve the needs of professional accountants in the public sector. Structured within the framework (of competence areas and learning outcomes) set out in the IESs, it indicates how the available competence areas and related learning outcomes pertaining to IES 2, Initial Professional Development - Technical Competence (Revised), are applicable, whether as is or with some adjustment, and the document also suggests some additional learning outcomes that are relevant and necessary in a program aimed at the development of professional accountants in the public sector. The proposed outcomes are supported by extensive research and engagement with key public sector stakeholders.

 

Copyright © 2019 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 

Developing Professional Accountants in Business for the Strategic Partner's Role

Implementation Guidance

IAESB
Oct 21, 2019 | Guidance & Support Tools
18 Pages
English

The imperative to create organizational value is enhancing the need for the professional accountant in business to assume the role of strategic business partner. This implementation guidance examines how accountants in business can meet this challenge by:

  • Describing the evolving role of the PAIB as a business partner with the senior management of an organization;

  • Describing the changing set of competencies that PAIBs develop and maintain as they fulfill their business partnering role; and

  • Describing how the learning outcomes in the International Education Standards can be viewed from and applied.

 

Copyright © 2019 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 

Međunarodni standard edukacije 7, Kontinuirani profesionalni razvoj (Izmijenjeni tekst)

IES 7, CONTINUING PROFESSIONAL DEVELOPMENT (REVISED)

Translated by: Union of Accountants, Auditors and Financial Workers of Federation of Bosnia and Herzegovina
Status: In Progress

IAESB
Guidance & Support Tools, Translation
Bosnian

 
 

Copyright © 2019 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 

Information and Communications Technologies Non-Authoritative Learning Outcomes

Implementation Guidance

IAESB
Oct 21, 2019 | Guidance & Support Tools
16 Pages
English

Changes in technology across the financial reporting supply chain are impacting the expected information and communications technologies (ICT) competencies and skills of aspiring and professional accountants to perform their roles. Identifying the ICT skills needed by aspiring and professional accountants serves the public interest by enabling the accounting profession to provide high-quality financial reporting, auditing, or other related financial and accounting services in the digital age.

The purpose of this guidance is to provide non-authoritative ICT-related learning outcomes to enhance the professional competence and development and application of the knowledge, skills, and behaviors needed in ICT by aspiring and professional accountants. These non-authoritative learning outcomes when considered individually, or in aggregate, may assist in identifying specific knowledge, skills and behaviors needed in ICT by aspiring and professional accountants.

 

Copyright © 2019 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 

Revisions to IES 2, 3, 4 and 8

IAESB
Oct 21, 2019 | Basis for Conclusions, Handbooks, Standards, and Pronouncements
102 Pages
English

These newly revised International Education Standards address learning and development for information and communications technologies (ICT) and professional skepticism. As market expectation increases for ICT skills and professional skepticism, these standards were developed to address the competencies, skills, and behaviors for both aspiring and professional accountants in these critical areas.

The revised education standards include newly added and revised ICT and professional skepticism learning outcomes that:

  • Improve the relevance and quality of professional accounting education offered by professional accountancy organizations (PAOs), including IFAC member organizations;
  • Identify learning and development activities that enhance the professional competence of aspiring and current professional accountants; and
  • Support the accounting profession in its provision of high-quality financial reporting, auditing, or other related financial and accounting services in the digital age.
 

Copyright © 2019 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 

Međunarodni standard edukacije 7, Kontinuirani profesionalni razvoj (Izmijenjeni tekst)

IES 7, Continuing Professional Development (Revised)

Translated by: Union of Accountants, Auditors and Financial Workers of Federation of Bosnia and Herzegovina
Status: In Progress

IAESB
Guidance & Support Tools, Translation
Bosnian

 
 

Copyright © 2019 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 

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