Students as Case Authors in an IFRS Graduate Accounting Class

• In Event: Classroom Applications

Abstract

Upper-level undergraduate and graduate courses often rely upon teaching cases to help students refine their thinking, research, analysis, judgment and writing skills. However, appropriate teaching cases are often hard to identify. This paper describes the rationale for students writing cases within a graduate level International Financial Reporting Standards (IFRS) class. The assignment relies on the reports of the European Securities and Markets Authority, an excellent source of regulatory decisions regarding the appropriate application of IFRS. The paper also includes the two cases considered most complete by the course instructor. The hope is that the rationale, guidance, and outcomes will encourage other faculty members to experiment with case writing rather than case analysis when teaching IFRS-based courses.

Authors

• Susan Boedeker Hughes, University of Vermont

• Elise Tefre, University of Vermont

• Mari Zagarins, Gallagher Flynn & Company