IASB Workshop
Lumituuli (auditorium) in Dipoli, Otakaari 24
Wednesday 24 May 9:00-12:00
Presenters: Anne McGeachin IASB Technical Staff and Ana Simpson IASB Technical Staff
This workshop will give participants an opportunity to hear about recent developments in projects on the IASB’s standard setting and research agendas. The workshop will consist of three sections. We will start with an update on the IASB’s current work programme. We will then provide an update on the IASB’s Primary Financial Statements project. In the final section, we will discuss research opportunities in relation to the IASB’s standard setting and research agendas, including open calls for research and research relevant to IASB’s pipeline projects. The session will be interactive and should be useful for people engaged in teaching IFRS Accounting Standards and those conducting research about the impact of IFRS Accounting Standards.
PPT can be viewed here.
IFRS Foundation Breakfast Update: Research on IFRS Accounting Standards
Lumituuli (auditorium) in Dipoli, Otakaari 24
Thursday, 25 May 7:30-9:00
Presenters: Anne McGeachin IASB Technical Staff and Ana Simpson IASB Technical Staff
This session will provide feedback to a select number of research papers relevant to IFRS Accounting Standards that were submitted to the EAA Congress. The purpose of this session is to help researchers with an interest in IFRS Accounting Standards make their research more relevant and accessible to standard setters and help the IASB continue building its research capacity by establishing and maintaining collaborations with academics interested in the work of the IASB.
2. The Predictive Ability of Share-Based Compensation Expense.
Alaa Alhaj-Ismail (Centre for Financial and Corporate Integrity), and Sami Adwan (University of Sussex)
3. Fair value of earnouts: Valuation uncertainty or cookie jar reserve?
Andrew Ferguson (University of Technology Sydney), Cecilia Wei Hu (Deakin University) and Peter Lam (University of Technology Sydney)
4. Does Consistent Capitalized R&D Ratio Improve Information Effects of Capitalized Development Expenditures?
Joe Cho (University of Bristol)