Teaching the concept of control under IFRS 15: the effect of a three-step teaching approach and analogy usage

• Main Authors: Lim, Ying Zhee, Che Azmi, Anna, Ng, Tuan Hock
• Format: Article
• Published: Emerald Publishing 2024
• Subjects: H Social Sciences (General); HG Finance
• Online Access: http://eprints.um.edu.my/44889/; https://www.scopus.com/inward/record.uri?eid=2-s2.0-85177233851&doi=10.1108%2fJIEB-11-2022-0077&partnerID=40&md5=47848b75082bbcc95aec9e021449edec
• Institution: Universiti Malaya

Purpose: This study aims to extend the current literature on International Financial Reporting Standard (IFRS) teaching by examining the argument by Hodgdon et al. (2013) that arranging accounting prescriptions into the level of concept, principle and rules is helpful to students in comprehending th...