The International Accounting Standards Board (Board) will hold a Research Forum in conjunction with Accounting in Europe and the European Accounting Review, the journals of the European Accounting Association (EAA). The Forum will be hosted by IESEG School of Management (Paris campus) on 2-3 November 2023.
The editors of Accounting in Europe, Andrei Filip, and European Accounting Review, Beatriz Garcia Osma, and the editors of the IASB Research Forum Special Issue, Michel Magnan, Araceli Mora, and Katherine Schipper, invite submissions that provide evidence to help inform the standard-setting activities of the Board.
The Forum will focus on the topic of accounting for intangible assets. We encourage researchers to contribute evidence on intangible assets from a variety of perspectives. Particular areas of interest include:
• Recognition and measurement
Internally generated assets
Internally generated vs intangible assets acquired in business combinations
New types of intangible assets (such as cryptocurrencies, emission rights, cloud computing)
• Disclosure in financial statements
Internally generated and unrecognised assets
Research and development expenditure
• Other information sources
Management Commentary
Sustainability reporting
• Related projects
Pollutant pricing mechanisms
Cryptocurrencies
Papers addressing matters not on this list but relevant to accounting for intangible assets are also welcome. Papers using analytical approaches, empirical-archival methods, field study methods, experiments, or surveys are encouraged.
SUBMISSION DEADLINE:
31 March 2023
PAPER SUBMISSION PROCEDURE:
Authors should submit their papers to the 2023 IASB Forum using the following online submission system (https://forms.gle/2gkux3qj8NWHxx7o6). When submitting a paper, make sure that the main document is anonymous. Any questions about the online submission process should be sent to araceli.mora@uv.es.
FURTHER INFORMATION:
Each paper will be evaluated following the usual review process of Accounting in Europe and European Accounting Review. Papers accepted for the Research Forum are expected to be published conditional on satisfactory responses to reviewers’ and discussants’ comments. Although all papers will be reviewed in accordance with the normal review process, authors should be mindful that one of the key audiences is the Board, its staff, and other standard-setting bodies around the world. As such, papers should be written in a style that communicates effectively across a broad range of readers.
Authors of selected papers will be invited to present their work at the IASB Research Forum in the week 30 October–3 November 2023. At the Forum, each paper will have two discussants, an academic and a standard-setter or practitioner, followed by an open exchange with the invited audience. The purpose of the Forum is to encourage discussion between academics and non-academics, including standard-setters, investors, regulators, auditors and preparers of financial statements. Accordingly, the invited audience will comprise about 50 academics and 50 non-academics.
