UNCTAD-ISAR and IFRS Foundation
Accounting Education Forum
Tuesday, 30th October 2012
Room XIX, Palais des Nations, Geneva
Morning Session
Capacity-building in corporate financial reporting:
Framework-based teaching of International Financial
Reporting Standards
Presented by
Roza Kaspina
Professor of the Kazan Federal University and Member of the
Methodological Council of Universities, Russian Federation
This material has been reproduced in the language and form as it was provided.
The views expressed are those of the author and do not necessarily reflect the views of UNCTAD.
KAZAN (VOLGA REGION) FEDERAL UNIVERSITY
CONTINUITY OF ACCOUNTING EDUCATION TO
CREATE HIGH QUALITY CORPORATE REPORTING:
THE EXPERIENCE OF RUSSIA
By
Kaspina Rosa
Professor
KAZAN FEDERAL UNIVERSITY
Russian Federation
rosakaspina@yandex.ru
unsolved problems
UNSOLVED PROBLEMS
•
Work with key agencies involved in accounting education
coordination and consistency (for example, the Ministry of
Education and Science and the Methodological Council of
Universities, professional accounting bodies and Universities) to
ensure that programs are always meet modern challenges;
•
shortage of qualified accountants and junior accounting staff;
update programs, both at universities and in professional
organizations, to-date with international trends and challenges;
• further institution-building in the field of accounting education;
•
•
the need for the new project "training the trainers" who would
teach corporate reporting
The dynamics of growth in the number of
universities that are members of Methodological
Council of Universities in the Russian Federation
700
600
500
Taxes
400
Global economy
Accounting,
analysis, audit
300
Finance
200
100
0
1993
1995
1997
1999
2001
2003
2005
2007
2009
2011
Assessment of staffing processes related
to corporate reporting in the Russian
Federation
Assessment of staffing processes related to
corporate reporting in the Russian Federation
•
•
•
•
•
The full compliance with the following
infrastructure elements:
professional qualifications;
overall level of education of accountants and
auditors;
the assessment of professional skills and
qualities;
the requirements for practical experience;
continuous training .
CONCLUSIONS
1.
2.
As part of the continuity of accounting education programs, coordination of
university accounting education and training programs, the opportunity to
receive certification at the University of the presence of practical experience.
Accreditation of university programs with international certified ,ACCA and
CIMA.
Training on corporate reporting should focus on master's programs, to include in
the curriculum of special subjects or implementation of certain master's
programs such as "Integrated Reporting".
3. In order to create incentives for incremental investment in human capital, we
need a project "Training of Trainers chain formation of high-quality corporate
reporting", so that teachers from all regions of Russian Federation are able to
discuss the program, curriculum, teaching methods courses, then transfer this
knowledge to students and professional accountants. Basic University in Russia
could come Kazan Federal University, with the support and coordination of
international organizations such as the IAESB, IFRS Education Initiative, IASB, IFAC,
ACCA, CIMA.
Thank you!
rosakaspina@yandex.ru