Guidance to Support the Implementation of a Learning Outcomes Approach
IAESB
Jan 14, 2016 | Guidance & Support Tools
English
In response to comments received by IFAC member bodies, the IAESB has developed a suite of guidance material to support the implementation of a learning outcomes approach by those responsible for Initial Professional Development (IPD) professional accounting education programs, Continuing Professional Development (CPD) programs, and the development of professional competence through practical experience.
In drafting the International Education Standards™ (IES™), consideration was given to the progression of learning and development theory and practice, which increasingly recognizes that learning is most effective when it focuses on the demonstrated achievement of learning outcomes by an individual through the learning process. Highly effective learning is instrumental to the development of competent professional accountants.
Recognizing the need for broad global applicability, the suite of guidance is not intended to provide a ”how-to” guide but rather provide several sources of support ranging from guiding principles to detailed examples. The suite of guidance, which is most effective when read together, consists of the following:
- Value Statement;
- Guiding Principles;
- Illustrative Examples; and
- Staff-generated Questions and Answers




Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2019 Handbook of International Education Standards
- Developing Professional Accountants in Business for the Strategic Partner's Role
- Illustrative Example: Designing Learning Outcomes for Curricula that Meet Public Sector Accountancy
- Illustrative Learning Outcomes for the Public Sector Accountancy Curricula