Teaching IFRS performance in accounting training in universities-development opportunities for young lecturers

Abstract

Through the method of document research combined with the interview method, the author made some comments on the development opportunities of young lecturers when teaching accounting in accordance with International Financial Reporting Standards (IFRS) in the integration trend, these are the hypotheses of research. By using background theories in economics and synthesizing results from interviews, the author has demonstrated the hypotheses proposed. From the results of the analysis and proof of the research hypotheses, the authors propose some recommendations for university training in accounting and for young accounting faculty to improve quality and effective in training high quality accounting human resources, meeting the trend of integration