Agradeço ao meu caro orientador Prof. Dr. Nelson Carvalho pelo apoio irrestrito, por sua sabedoria e pela honra de ter compartilhado comigo esta jornada. Também tive a sorte de contar com vários outros "orientadores", que, gentilmente, compartilharam comigo seu tempo e seus conhecimentos no sentido da melhoria deste trabalho: Prof. Dr. Alexsandro Broedel Lopes, que além do seu tempo e conhecimento, contribuiu também com o BCGI, no sentido de enriquecer esta pesquisa; Prof.

ABSTRACTis study aims to present the results of using the Open Safari case for teaching in the Accounting Sciences course of a Brazilian public university, and obtain evidence regarding its e ectiveness in developing the skills and competencies needed for learning and applying International Financial Reporting Standards (IFRS), by analyzing the results in light of the Bloom Taxonomy. e use of cases for teaching has been shown to be an e cient mechanism for developing and improving skills and competencies, and IFRS Education considers the method conducive to teaching based on the Conceptual Framework of the International Accounting Standards Board (IASB). e research was carried out with the participation of 159 students enrolled in the Accounting eory (AT) discipline in 2013 and 2014. In addition, ve focus groups were formed, with an average of eight students each. e results of the research suggest that in the students' perception the Open Safari case helps in developing skills and competencies, especially those related to exercising judgment and accounting choices associated with IFRS and the critical ability to consider di erent possibilities, which is a typical scenario in the corporate environment. e skills indicated as being the most improved are linked to the ability to consider more than one solution for real problems, to interpreting scenarios, to consolidating various contents of the discipline and the course, to associating these with practice, and developing critical thinking and an individual responsibility for one's own learning. e case was even shown to be e cient in accessing more sophisticated levels of the Cognitive Domain of acquisition and consolidation of knowledge of the Bloom Taxonomy. is study contributes by reinforcing the idea that the Open Safari case ful lls the aims of IFRS Education for the Framework-Based Approach to Teaching.

This study provides empirical evidence on changes in entities’ reporting of interests in joint ventures from proportionate consolidation to the equity method following adoption of IFRS 11 and their application of the corresponding IFRS 12 disclosure requirements. The sample includes 551 firms from 26 countries affected by the adoption of IFRS 11 (1,858 financial statements). The findings indicate that many firms are not fully complying with IFRS 12 disclosure requirements and that firm‐level characteristics (e.g., size, leverage, and ownership concentration) contribute more to explaining the level of (non)compliance, when compared to country‐level variables (e.g., legal system and emerging versus developed countries). We also find that the level of materiality of joint ventures is positively associated with the level of compliance with IFRS 12 disclosure requirements. Our results contribute to the literature on the determinants of compliance with IFRS Standards disclosure requirements and bring important insights for the post‐implementation review of IFRS 11 and IFRS 12 occurring between 2020 and 2022.

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The aim of this commentary is to discuss whether quantitative techniques are relevant for the development of financial accounting practice. We focus on the use of quantitative techniques in financial accounting practice rather than financial accounting research because since Ball and Brown (1968) and Beaver (1968), the association with academic research has already received considerable attention and produced a broad range of manuscripts. Our focal point is particularly within the rules of International Financial Reporting Standards (IFRSs), which allow or request the fair value measurement. Therefore, we aim to bridge this concept with quantitative techniques. We conclude that the use of quantitative methods in financial accounting is closely related to the development and use of fair value measurement in financial reports. Last but not least, some examples are given of how quantitative methods can improve the success of financial reports in the future.