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Intellectual Outputs

You can reach the Intellectual Outputs of the PASSFR Project here.

IO1. Creating Principle Based IFRS® Education Model

This activity aimed to provide Principle-Based Model for IFRS® Education which is highly required while teaching IFRS®. This model also served as the basis of the PASSFR teaching materials.

IO2. Development of PASSFR Digital Training Materials

Training materials (or each IAS®®/IFRS®) are developed based on the principle based IFRS® education model and the characteristics of GenZ students. GenZ students prefer learn through images/videos/audio instead of text compare the previous generations. YouTube is a great tool for learning management in HEIs for GenZ students. The PASSFR training materials are built on this logic. PASSFR training materials are prepared for each IAS®®/IFRS® (IASB®’s full standard set includes: 1 conceptual framework, 25 IAS®®s (international accounting standards) and 17 IFRS®s (international financial reporting standards -totally 43 documents) by qualified accounting academics in PASSFR consortium. After finalizing, these materials are transformed into digital videos by digital experts. Totally 43 digital videos (20-25 minutes each) are provided.

IO3. Development of PASSFR Case Studies

IFRS® case studies are prepared benefiting from real life cases. These case studies are very beneficial for students in HEIs as well as accountants for understanding practical implementation of IFRS®s. Case studies are the main material for PASSFR peer learning activity. Totally 46 case studies and solutions which are based on full IAS®/IFRS® set are generated.

IO4. Creation of PASSFR Digital Platform

GenZ students, known as digital natives, are focused on authenticity, multicultural and socially progressive. They prefer team works and interactive learning. PASSFR Digital Platform is created upon these characteristics of GenZ students. This platform not only serving as a e-learning platform, but also provides multicultural communication opportunities for GenZ students. PASSFR digital platform included training materials for IFRS®, case studies, quizzes designed according to the appropriate pedagogical strategies.

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