The International Accounting Standards Board (IASB) and its partnering journals for the 2023 Research Forum, Accounting in Europe and European Accounting Review, are issuing a call for papers on the theme of accounting for intangible assets. The goal of this Research Forum is to stimulate interaction between academics and non-academics, including standard-setters, investors, regulators, auditors and preparers of financial statements, through discussion of evidence-based papers that inform the standard-setting activities of the IASB.

Topics

Researchers are encouraged to contribute evidence on intangible assets from a variety of perspectives. Submissions on the following topics are particularly of interest:

• 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 other matters that are relevant to accounting for intangible assets but not included on the list above will also be considered. The IASB and its partnering journals welcome submissions that draw upon different methodological approaches such as analyses, experiments, surveys as well as empirical-archival and field study methods.

For more information, find the call for papers here.

Deadline for submissions

The 2023 IASB Research Forum is scheduled to take place in early November 2023. Authors of selected papers will be invited to present their work. Submissions must be made by 31 March 2023. Decisions on submitted papers will be made by 30 June 2023.