IFRS Foundation Events

IFRS Foundation Update Session 15 May IASB and ISSB

Wednesday 15 May 09:00-12:30, Atlas 1 (mezzanine) at Radisson Blu Hotel

Presenters:  Ann Tarca IASB Member, Ana Simpson IASB Technical Staff and Caroline Bridges, ISSB Technical Staff

This workshop will give participants an opportunity to hear about recent developments in projects on the International Accounting Standards Board (IASB)’s and the International Sustainability Standards Board (ISSB)’s standard setting and research agendas. The workshop will consist of four sections. We will start with an update on the IASB’s current work programme. We will then discuss IASB projects that are also relevant to the work of the ISSB followed by an update of the current work of the ISSB. 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 the IASB’s pipeline projects. We will also discuss ISSB engagement with academia. The session will be interactive and should be useful for people engaged in teaching IFRS Accounting and Sustainability Disclosure Standards and those conducting research about the impact of these Standards.

EAA_IASB Technical update_V1

IASB Research Session

Thursday 16 May 11:00-12:30, Atlas 1 (mezzanine) at Radisson Blu Hotel

Presenters:  Ann Tarca IASB Member and Ana Simpson IASB Technical Staff

This session will provide feedback on a selected 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 to (1) make their research evidence more relevant and accessible to standard setters and (2) help the IASB continue building its access to research by establishing and maintaining collaborations with academics interested in the work of the IASB.

1. “Acquired intangible assets, CAM disclosures, and audit risk”

Jan Riepe (Tuebingen University); Soenke Sievers (University of Paderborn); Alexander Liss (University of Paderborn)

2. “Climate-related disclosure and impairment loss: Evidence of the Carbon Majors”

Cynthiana Hartono (Vrije Universiteit Amsterdam); Kees Camfferman (VU University Amsterdam); Malte Max (Vrije Universiteit Amsterdam); Jacco Wielhouwer (Vrije Universiteit Amsterdam)

3. “R&D ability and R&D narrative disclosure”

Marvin Wee (The Australian National University)

4. “IFRS 9 and IAS 39 hedge accounting and its effects on earnings and stock return volatility: Evidence from the UK”

Lenka Ciperova (Prague University of Economics and Business)

ISSB Research Session

Friday 17 May 09:00-10:30, Atlas 1 (mezzanine) at Radisson Blu Hotel

Presenters:  Caroline Bridges and Laura Girella ISSB Technical Staff

This session will provide feedback on a selected number of research papers relevant to IFRS Sustainability Standards that were submitted to the EAA Congress. The purpose of this session is to help researchers with an interest in IFRS Sustainability Standards to (1) make their research evidence more relevant and accessible to standard setters and (2) help the ISSB build research by establishing relationships with academics interested in the work of the ISSB.

1. “Heat-related physical and transitional risks and firm performance”

Vina Javed Khan (University of Wollongong); Searat Ali (University of Wollongong); Millicent Chang (University of Wollongong)

2. “Too good to be true? Implications of current Scope 2 greenhouse gas emission accounting and reporting”

Sarah Stachelscheid (University of Siegen), Andreas Dutzi (Chair of Management, Accounting & Corporate Governance, School of Economic Disciplines, University of Siegen)