2020 International Accounting Standards Board Research Forum in Conjunction with Accounting and Business Research
Call for Papers
The International Accounting Standards Board (IASB) will hold its annual research forum in conjunction with Accounting and Business Research (ABR), at the Saïd Business School, University of Oxford, on 2 – 3 November 2020. The Editors of ABR/IASB Research Forum Special Issue, Peter Joos, Per Olsson and Alfred Wagenhofer, invite submissions that can provide evidence to inform the standard-setting activities of the IASB.
Particular areas of interest include:
– Performance measures, including alternative (management) performance measures
– Wider financial reporting and management commentary
– Better disclosure
– Comparability of financial information
– Goodwill and impairment
– Equity accounting
– Financial instruments, especially effects analyses
– Revenue from Contracts with Customers, especially effects analyses
– Leases, especially effects analyses
– Any other topics on the IASB research agenda or research pipeline
The Forum is organised annually by the IFRS Foundation in collaboration with an academic journal to create a platform for presentations and discussions of new accounting research of relevance to the International Accounting Standards Board’s work.
In 2019, the IASB Research Forum was held in Short Hills, New Jersey, US, on 28 and 29 October. Fifty academics and practitioners, including standard-setters and regulators, came together for to discuss some of the latest research into financial reporting matters.
Last year, the organising partner was the accounting journal of the International Accounting Section of the American Accounting Association, the Journal of International Accounting Research (JIAR). Four papers—by academics from Australia, Japan, New Zealand and the US—were presented at this year’s event. They covered earnings management under principles-based/rules-based accounting standards; the impact of IFRS 10 on consolidated financial reporting; corporate governance and the adoption of IFRS Standards in Peru; and capitalisation of intangible assets by firms in Japan that adopt IFRS Standards.
Each presentation was followed by responses from an academic and a standard-setter before a general discussion with the audience.
A panel discussion between an investor, a preparer and academics, entitled Would the reintroduction of amortization of goodwill be beneficial? was also held.
In addition, two case studies—on improved post-acquisition disclosures under IFRS 3 and the Board’s project on Primary Financial Statements—were discussed in breakout groups.