{"id":399,"date":"2022-02-15T15:19:40","date_gmt":"2022-02-15T15:19:40","guid":{"rendered":"https:\/\/eaa-online.org\/congress-2023\/?page_id=399"},"modified":"2023-05-23T19:48:21","modified_gmt":"2023-05-23T19:48:21","slug":"ifrs-foundation-events","status":"publish","type":"page","link":"https:\/\/eaa-online.org\/congress-2023\/ifrs-foundation-events\/","title":{"rendered":"IFRS Foundation Events"},"content":{"rendered":"

\"\"<\/p>\n

IASB Workshop<\/strong><\/span><\/p>\n

Lumituuli (auditorium) in Dipoli, Otakaari 24<\/strong><\/p>\n

Wednesday 24 May 9:00-12:00 <\/strong><\/p>\n

Presenters:  Anne McGeachin IASB Technical Staff and Ana Simpson IASB Technical Staff <\/strong><\/p>\n

This workshop will give participants an opportunity to hear about recent developments in projects on the IASB\u2019s standard setting and research agendas. The workshop will consist of three sections. We will start with an update on the IASB\u2019s current work programme. We will then provide an update on the IASB\u2019s Primary Financial Statements project. In the final section, we will discuss research opportunities in relation to the IASB\u2019s standard setting and research agendas, including open calls for research and research relevant to IASB\u2019s 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.<\/p>\n

PPT can be viewed here.<\/a><\/p>\n

IFRS Foundation Breakfast Update: Research on IFRS Accounting Standards<\/strong><\/span><\/p>\n

Lumituuli (auditorium) in Dipoli, Otakaari 24<\/strong><\/p>\n

Thursday, 25 May 7:30-9:00 <\/strong><\/p>\n

Presenters:  Anne McGeachin IASB Technical Staff and Ana Simpson IASB Technical Staff <\/strong><\/p>\n

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.<\/p>\n

    \n
  1. \u201cFair Value Accounting for Equity Securities: Does Gain Realization Matter for Investment Decisions?<\/a>\u201d
    \nJannis Bischof,  Holger Daske and Clemens Lauer (University of Mannheim)<\/li>\n<\/ol>\n

     <\/p>\n

           2. The Predictive Ability of Share-Based Compensation Expense<\/a>.
    \n           Alaa Alhaj-Ismail (Centre for Financial and Corporate Integrity), and Sami Adwan (University of Sussex)<\/p>\n

     <\/p>\n

           3. Fair value of earnouts: Valuation uncertainty or cookie jar reserve?<\/a>
    \n           Andrew Ferguson (University of Technology Sydney), Cecilia Wei Hu (Deakin University) and  Peter Lam (University of Technology Sydney)<\/p>\n

     <\/p>\n

          4. Does Consistent Capitalized R&D Ratio Improve Information Effects of Capitalized Development Expenditures?<\/a>
    \n         Joe Cho (University of Bristol)<\/p>\n","protected":false},"excerpt":{"rendered":"

    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\u2019s standard setting and research agendas. The workshop will consist of three sections. We will […]<\/p>\n","protected":false},"author":91,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0},"acf":[],"yoast_head":"\nIFRS Foundation Events - EAA Congress 2023<\/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=\"IFRS Foundation Events - EAA Congress 2023\" \/>\n<meta property=\"og:description\" content=\"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\u2019s standard setting and research agendas. The workshop will consist of three sections. 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