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.<\/p>\n
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.<\/p>\n
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:<\/p>\n
\u2022 Recognition and measurement
\n\uf0fc Internally generated assets
\n\uf0fc Internally generated vs intangible assets acquired in business combinations
\n\uf0fc New types of intangible assets (such as cryptocurrencies, emission rights, cloud computing)
\n\u2022 Disclosure in financial statements
\n\uf0fc Internally generated and unrecognised assets
\n\uf0fc Research and development expenditure
\n\u2022 Other information sources
\n\uf0fc Management Commentary
\n\uf0fc Sustainability reporting
\n\u2022 Related projects
\n\uf0fc Pollutant pricing mechanisms
\n\uf0fc Cryptocurrencies<\/p>\n
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.<\/p>\n
SUBMISSION DEADLINE:
\n31 March 2023<\/p>\n
PAPER SUBMISSION PROCEDURE:
\nAuthors 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.<\/p>\n
FURTHER INFORMATION:
\nEach 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\u2019 and discussants\u2019 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.<\/p>\n
Authors of selected papers will be invited to present their work at the IASB Research Forum in the week 30 October\u20133 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.<\/p>\n","protected":false},"excerpt":{"rendered":"
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 […]<\/p>\n","protected":false},"author":59,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0},"event_category":[82],"event_tag":[85],"event_target_group":[60,58,59],"class_list":["post-3504","event","type-event","status-publish","hentry","event_category-call-for-papers","event_tag-financial-accounting","event_target_group-accounting-researchers","event_target_group-doctoral-student","event_target_group-early-career-researcher"],"acf":[],"yoast_head":"\n