The 2019 IASB research forum is being held in conjunction with the Journal of International Accounting Research on 28-29 October in Short Hills, New Jersey, US. The editors of JIAR are pleased to announce an extension to the deadline for the submission of papers for the forum to 23 April 2019.
Submissions are invited that can provide evidence to inform the standard-setting activities of the IASB.
Particular areas of interest include:
- Convergence between the IASB and the US standard-setter, Financial Accounting Standards Board (effectiveness, impacts, and outlook);
- Evidence relevant to the forthcoming post-implementation reviews of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entitiesand IFRS 5 Non-current Assets Held for Sale and Discontinued Operations;
- The challenges of conducting effective post-implementation reviews (e.g., IFRS 13 Fair Value Measurement);
- World-wide use of IFRS Standards and the IFRS for SMEs Standard: costs and benefits;
- Intangible assets (recognition versus disclosure, business value creation, key resources and intangibles);
- Liabilities vs. equity (possible improvements to the classification of financial instruments);
- Performance reporting/primary financial statements (exploring effects of alternative formats for financial statements);
- Rule- vs. principles-based accounting standards (with a particular focus on disclosure requirements); and
- Projects on any other topics on the IASB research agenda or research pipeline.
Further details and the call for papers are available at https://www.ifrs.org/news-and-events/2019/iasb-research-forum-2019/.