The FASB and Chookaszian Accounting Research Center (CARC) of the University of Chicago Booth School of Business are co-hosting their second Emerging Financial Reporting Issues Research Symposium in April 2025. The FASB and CARC are seeking academic research papers focused on the broad topic of Cash Flow Information. Specifically, papers are requested that can speak to: (i) the decision-usefulness of cash flow information including cash flow key performance indicators, such as EBITDA and free cash flow, (ii) the benefits and costs of alternative presentation approaches for the Statement of Cash Flows (e.g., direct versus indirect presentation of cash flows from operating activities), (iii) the benefits and costs of disaggregated cash flow information, and (iv) the decision-usefulness of the structure of the Statement of Cash Flows.

Authors can submit their work for consideration in the 2025 Symposium here. The deadline to submit is Friday, November 15, 2024. Selected papers will be presented at the 2025 Symposium at FASB headquarters in Norwalk, CT. For additional information visit the FASB’s academic landing page or email academics@fasb.org.