In the revision to the IFRS Conceptual Framework, scheduled for issuance in 2018, the IASB considered whether
Question:
In the revision to the IFRS Conceptual Framework, scheduled for issuance in 2018, the IASB considered whether to clarify that trade-offs need to be made between the qualitative characteristics.
Required:
Discuss.
(1) The trade-off between the two fundamental qualitative characteristics of relevance and representative faithfulness,
(2) Why explicitly acknowledging this trade-off in the IFRS Framework is necessary.
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1 The IFRS framework places a primary emphasis on the representational validity of financial information in addition to its relevance as a fundamental ...View the full answer
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SUJIT JANA
Teaching students online during the COVID-19 pandemic has become a new norm for educators worldwide. With the closure of schools and educational institutions, remote learning has been adopted to ensure that students continue to receive education. In this response, I will write in detail about my experience of teaching students online during the COVID-19 pandemic.
At the beginning of the pandemic, I faced several challenges in transitioning from a traditional classroom setting to an online platform. However, with time, I was able to adapt to the new mode of teaching, thanks to the availability of online learning tools and resources.
One of the biggest challenges I encountered was the lack of physical interaction with students. In a classroom, teachers can observe the body language and reactions of students to determine if they understand the concepts being taught. However, online teaching has its limitations in that it is difficult to gauge if students are paying attention or if they have grasped the lesson.
To address this issue, I tried to make online lessons as interactive as possible by using tools such as video conferencing and chat rooms. I encouraged students to ask questions, participate in discussions, and engage in online activities to ensure that they were learning.
Another challenge I faced was the issue of technology. Not all students had access to computers, stable internet connections, or the required software to participate in online lessons. To address this, I tried to make the lessons as accessible as possible by providing recorded videos and online resources that students could access at their convenience.
Another issue I faced was the need to simplify the lesson plans to ensure that they were suitable for online teaching. I had to redesign my curriculum and focus on key concepts that could be taught effectively online. I also had to make adjustments to assessment methods to accommodate the online platform.
Despite the challenges, online teaching has some advantages. For instance, it allows for flexibility in scheduling, and it eliminates the need for students to commute to school, which can be time-consuming and expensive. Additionally, online teaching provides access to a wider range of resources, making it easier to incorporate multimedia and interactive activities into lessons.
In conclusion, teaching students online during the COVID-19 pandemic has been an experience that has challenged me to adapt to new ways of teaching. Although it has been challenging, it has also provided opportunities to explore new tools and resources to make lessons more engaging and interactive. With the continued evolution of technology, online teaching is likely to become a significant component of education even after the pandemic is over.
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