IFRS Subject Matter Expert Role

AICPA | December 17, 2009
The AICPA Learning team is developing an IFRS Certificate of Accomplishment program for Certified Public Accountants and Chartered Accountants. The program’s objective is to equip participants with the knowledge and experience to apply IFRS during and after the US transition to IFRS. The program will consist of training in IFRS accounting, financial presentation, and transition activities.
The AICPA is seeking subject matter experts (SMEs) with extensive IFRS knowledge and with experience in IFRS application and/or training. By completing structured interviews and content templates, these SMEs will advise AICPA’s developer on each lesson’s performance objectives, program outline, reference material, activities, teaching content, participate in reviews, and review pre-production mockups. A primary objective of the interview process is to understand the common difficulties in applying IFRS. SMEs will also review the training as developed. Some SMEs will have opportunities to author supporting content.
The ideal SME has an active CPA or CA credential; broad knowledge of both IFRS and US GAAP; experience applying IFRS at the transaction and financial reporting levels; experience converting an entity from a national GAAP to IFRS; and experience training others in IFRS.
Numerous contractor opportunities exist for SMEs to work on program components. The most common need will be for SME’s to participate in structured interview sessions, occasionally with other SME’s, with the course development team. We will be looking for specific insight into the most important practical information AICPA members need to know about IFRS. We seek to develop case studies and realistic scenarios that will help our members prepare for the increasing use of IFRS. The time commitment will range from 10 to 20 hours spread over a few months for help with one course to as much as 40 to 60 hours for intensive help with one course or limited involvement with multiple courses. The most desirable time for us to work together will be January through April 2010, but the work will continue throughout 2010 and early 2011.
Qualified persons should send their resume to Dennis Parish, Senior Technical Manager, Training Development using the following email address: dparish@aicpa.org

Our opinion:
The AICPA absolutely need to seek subject matter expert (SMEs) for giving knowledge and experience to apply IFRS during and after the US transition to IFRS. Moreover IFRS will be used in 2011. Therefore The Aicpa should seek subject matter expert (SMEs) for IFRS by completing structured interviews and content templates in order that The AICPA will get subject matter expert (SMEs) that has capability about IFRS.

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