摘要：Modern type of business organizations was started in Ethiopian before hundred years ago and the number is
tremendously increasing nowadays. However, there was no one set of generally accepted accounting standard
used by business organization in the country till December 2014 when IFRS was proclaimed as the law of the
land. Though IFRS was accepted for financial reporting in the country starting from 2014, the level of
preparedness in teaching IFRS in Ethiopian universities was not studied. This paper is aimed at identifying
problems in teaching IFRS among teachers in Ethiopia universities. To achieve this objective, data was collected
from 46 academic staffs working in six universities in the country. The study found that teachers in relatively old
universities are trying to incorporate IFRS in their course plan as compared to those in recently established
universities. Generally, the level of preparedness to incorporate IFRS is low in majority of the universities under
study. Lack of text books in line with IFRS, problem of integrating IFRS in to the curriculum and lack of practical
experiences are the top three bottle necks that hinder teaching IFRS in our universities. In order to prepare our
staffs to teach in line with IFRS, both short and long term capacity building strategies were recommended in this
study.
