Virginia Tech, with grant support from the Deloitte Foundation, has developed course materials to help intermediate accounting students and faculty members begin incorporating International Financial Reporting Standards (IFRS) content into their curriculums sooner rather than later. The materials are not exhaustive but cover the basic differences between U.S. Generally Accepted Accounting Principles (GAAP) and IFRS for those topics normally discussed in an Intermediate Accounting Course. The publication, “Incorporating IFRS into Intermediate Accounting,” is one part of the course package – the PDF can be downloaded below.

For accessing the complete package of IFRS Intermediate Accounting materials developed, go to this sign-in page on the American Accounting Association (AAA) Commons site and enter your AAA member user name and password. Please note: This site is restricted to AAA members.

Once you sign in with your AAA member user name and password, click on "Emerging Topics," then "IFRS." On the right side of the AAA Commons page, under the blue text, you’ll find the list of "associates," of which Virginia Tech is one. The materials are in the Virginia Tech folder.