Đào tạo về IFRS trong trường đại học, cao đẳng: Bàn về phương pháp giảng dạy

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Tác giả: Hồng Thu Nguyễn, Ngọc Tiến Nguyễn

Ngôn ngữ: Vie

Ký hiệu phân loại: 371.9 Special education

Thông tin xuất bản: Nghiên cứu Tài chính Kế toán 2022

Mô tả vật lý: 32-37

Bộ sưu tập: Metadata

ID: 397717

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Theo lộ trình áp dụng báo cáo tài chính quốc tế (IFRS) đối với các doanh nghiệp đã được Bộ Tài chính ban hành (Bộ Tài chính, 2020). Hiện nay, nhiều trường đại học, cao đẳng (ĐHCĐ) tại Việt Nam đã và đang bắt đầu vận dụng IFRS vào giảng dạy. Tuy nhiên, khác với chuẩn mực kế toán và chế độ kế toán doanh nghiệp của Việt Nam, các IFRS tập trung vào việc hướng dẫn các nguyên tắc cho người làm kế toán khi trình bày thông tin trên báo cáo tài chính, nhằm đảm bảo thông tin cung cấp trên báo cáo tài chính là trung thực và hợp lý
vì vậy, việc giảng dạy IFRS cho người học có phần khác biệt hơn so với việc giảng dạy chuẩn mực kế toán và chế độ kế toán doanh nghiệp của Việt Nam. Bài nghiên cứu này được thực hiện nhằm trao đổi và bàn luận về phương pháp giảng dạy IFRS đối với các trường ĐHCĐ tại Việt Nam dựa trên dữ liệu khảo sát và phỏng vấn 200 giảng viên giảng dạy ngành kế toán, kiểm toán và tài chính tại Việt Nam. Kết quả nghiên cứu cho thấy phương pháp giảng dạy có tác động tích cực đến việc giảng dạy IFRS và việc kết hợp nhiều phương pháp trong giảng dạy như dạy học tích cực, dạy học theo mô hình hoá, dạy học theo xử lý tình huống,... sẽ góp phần nâng cao hiệu quả giảng dạy đối với IFRS., Tóm tắt tiếng anh, According to the roadmap for applying international financial statements (IFRS) to enterprises, which has been issued by the Ministry of Finance (Ministry of Finance, 2020). Currently, many universities and colleges in Vietnam have been starting to apply IFRS in teaching.However, unlike Vietnam's accounting standards and corporate accounting regime, IFRSs focus on guiding principles for accountants when presenting information in financial statements, in order to ensure the information provided on the financial statements is true and fair
Therefore, the teaching of IFRS to learners is somewhat different from the teaching of accounting standards and the corporate accounting regime of Vietnam. This study was conducted to exchange and discuss IFRS teaching methods for universities and colleges in Vietnam based on survey data and interviews with 200 lecturers teaching accounting, auditing and finance in Vietnam. The research results show that the teaching method has a positive impact on the teaching of IFRS and the combination of many methods in teaching such as active teaching, modeling teaching, and case learning, etc., will contribute to improving the effectiveness of teaching for IFRS.

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