{"id":626,"date":"2018-01-22T12:04:58","date_gmt":"2018-01-22T11:04:58","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/blog\/blog\/iasb-research-forum\/"},"modified":"2022-10-19T08:32:59","modified_gmt":"2022-10-19T06:32:59","slug":"iasb-research-forum","status":"publish","type":"post","link":"https:\/\/eaa-online.org\/arc\/blog\/2018\/01\/22\/iasb-research-forum\/","title":{"rendered":"IASB Research Forum"},"content":{"rendered":"<p>The interests of the academic and standard setting communities are sometimes regarded as being misaligned (for instance, see <a href=\"http:\/\/onlinelibrary.wiley.com\/doi\/10.1111\/j.1467-6281.2009.00300.x\/full\">F\u00fclbier, Hitz and Sellhorn, 2009<\/a>; <a href=\"https:\/\/doi.org\/10.1080\/17449480.2010.511880\">Singleton Green, 2010<\/a>; <a href=\"https:\/\/doi.org\/10.1080\/17449480.2011.621390\">Rutherford, 2010<\/a>; and <a href=\"https:\/\/doi.org\/10.1080\/17449480.2015.1107680\">Singleton-Green, 2015<\/a>). Academic research is often accused of lacking in relevance to standard setters, too technical to be understandable and\/or poorly communicated. At the same time, standard setters are sometimes charged with not making full use of the reliable and independent evidence provided by academic studies when changing or introducing new standards. The International Accounting Standards Board Research Forum therefore represents a very welcome initiative by aiming to enhance discussion, debate and awareness of the activities, experience and ideas of both communities.<\/p>\n<p>In late November, the fourth such forum was held in Brussels, in conjunction with <em>Accounting in Europe<\/em> and <em>European Accounting Review. <\/em>On the first day, academic papers were presented on a range of important accounting topics: how pensions affect investment, gaps and profit or loss in the IFRS Conceptual Framework, the relevance of deferred taxes and the introduction of disclosure principles. The presentations were excellent and were accompanied by insightful discussions by academics and IASB members. The second day was designed to provide academic input into the standard setting process through discussions of two important issues: financial instruments with the characteristics of equity and \u2018What is the \u2018interest\u2019 in EBIT\u2019? The discussions were based on case studies in breakout groups, which revealed some of the challenges in developing and applying different criteria to varied circumstances.<\/p>\n<p>More details of the forum, including the slides from the academics\u2019 presentations and the materials from the IASB case studies, are available <a href=\"http:\/\/www.ifrs.org\/news-and-events\/2017\/iasb-research-forum-2017\/\">here<\/a>. The <a href=\"http:\/\/www.ifrs.org\/news-and-events\/2018\/iasb-research-forum-2018\/\">2018 IASB Research Forum<\/a>\u00a0 will be held in conjunction with Abacus and will take place on the 11<sup>th<\/sup> and 12<sup>th<\/sup> of November 2018 in Sydney.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The interests of the academic and standard setting communities are sometimes regarded as being misaligned (for instance, see F\u00fclbier, Hitz and Sellhorn, 2009; Singleton Green, 2010; Rutherford, 2010; and Singleton-Green, 2015). Academic research is often accused of lacking in relevance to standard setters, too technical to be understandable and\/or poorly communicated. At the same time, [&hellip;]<\/p>\n","protected":false},"author":61,"featured_media":627,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[127],"tags":[2,5,8,3,7],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IASB Research Forum - ARC<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IASB Research Forum - ARC\" \/>\n<meta property=\"og:description\" content=\"The interests of the academic and standard setting communities are sometimes regarded as being misaligned (for instance, see F\u00fclbier, Hitz and Sellhorn, 2009; Singleton Green, 2010; Rutherford, 2010; and Singleton-Green, 2015). Academic research is often accused of lacking in relevance to standard setters, too technical to be understandable and\/or poorly communicated. At the same time, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eaa-online.org\/arc\/blog\/2018\/01\/22\/iasb-research-forum\/\" \/>\n<meta property=\"og:site_name\" content=\"ARC\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-22T11:04:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-10-19T06:32:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eaa-online.org\/app\/uploads\/sites\/3\/2018\/01\/iasb_rf_2017.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"480\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"ARC Commitee\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"ARC Commitee\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eaa-online.org\/arc\/blog\/2018\/01\/22\/iasb-research-forum\/\",\"url\":\"https:\/\/eaa-online.org\/arc\/blog\/2018\/01\/22\/iasb-research-forum\/\",\"name\":\"IASB Research Forum - ARC\",\"isPartOf\":{\"@id\":\"https:\/\/eaa-online.org\/arc\/#website\"},\"datePublished\":\"2018-01-22T11:04:58+00:00\",\"dateModified\":\"2022-10-19T06:32:59+00:00\",\"author\":{\"@id\":\"https:\/\/eaa-online.org\/arc\/#\/schema\/person\/4eb052dd692b65a6b0d26b1f670a79aa\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eaa-online.org\/arc\/blog\/2018\/01\/22\/iasb-research-forum\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eaa-online.org\/arc\/#website\",\"url\":\"https:\/\/eaa-online.org\/arc\/\",\"name\":\"ARC\",\"description\":\"Advanced Resources Center\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eaa-online.org\/arc\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/eaa-online.org\/arc\/#\/schema\/person\/4eb052dd692b65a6b0d26b1f670a79aa\",\"name\":\"ARC Commitee\",\"url\":\"https:\/\/eaa-online.org\/arc\/blog\/members\/61\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"IASB Research Forum - ARC","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"IASB Research Forum - ARC","og_description":"The interests of the academic and standard setting communities are sometimes regarded as being misaligned (for instance, see F\u00fclbier, Hitz and Sellhorn, 2009; Singleton Green, 2010; Rutherford, 2010; and Singleton-Green, 2015). Academic research is often accused of lacking in relevance to standard setters, too technical to be understandable and\/or poorly communicated. At the same time, [&hellip;]","og_url":"https:\/\/eaa-online.org\/arc\/blog\/2018\/01\/22\/iasb-research-forum\/","og_site_name":"ARC","article_published_time":"2018-01-22T11:04:58+00:00","article_modified_time":"2022-10-19T06:32:59+00:00","og_image":[{"width":640,"height":480,"url":"https:\/\/eaa-online.org\/app\/uploads\/sites\/3\/2018\/01\/iasb_rf_2017.jpg","type":"image\/jpeg"}],"author":"ARC Commitee","twitter_card":"summary_large_image","twitter_misc":{"Written by":"ARC Commitee","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/eaa-online.org\/arc\/blog\/2018\/01\/22\/iasb-research-forum\/","url":"https:\/\/eaa-online.org\/arc\/blog\/2018\/01\/22\/iasb-research-forum\/","name":"IASB Research Forum - ARC","isPartOf":{"@id":"https:\/\/eaa-online.org\/arc\/#website"},"datePublished":"2018-01-22T11:04:58+00:00","dateModified":"2022-10-19T06:32:59+00:00","author":{"@id":"https:\/\/eaa-online.org\/arc\/#\/schema\/person\/4eb052dd692b65a6b0d26b1f670a79aa"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/eaa-online.org\/arc\/blog\/2018\/01\/22\/iasb-research-forum\/"]}]},{"@type":"WebSite","@id":"https:\/\/eaa-online.org\/arc\/#website","url":"https:\/\/eaa-online.org\/arc\/","name":"ARC","description":"Advanced Resources Center","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/eaa-online.org\/arc\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/eaa-online.org\/arc\/#\/schema\/person\/4eb052dd692b65a6b0d26b1f670a79aa","name":"ARC Commitee","url":"https:\/\/eaa-online.org\/arc\/blog\/members\/61\/"}]}},"jetpack_featured_media_url":"https:\/\/eaa-online.org\/app\/uploads\/sites\/3\/2018\/01\/iasb_rf_2017.jpg","_links":{"self":[{"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/posts\/626"}],"collection":[{"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/users\/61"}],"replies":[{"embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/comments?post=626"}],"version-history":[{"count":1,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/posts\/626\/revisions"}],"predecessor-version":[{"id":3986,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/posts\/626\/revisions\/3986"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/media\/627"}],"wp:attachment":[{"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/media?parent=626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/categories?post=626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/tags?post=626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}