IFRS Foundation Update Session Wednesday 28 May IASB and ISSB
Wednesday 28 May 09:00-12:30, Room 203
Presenters: Ann Tarca IASB Member, Ana Simpson IASB Technical Staff and Jeff Hales, ISSB Member
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 start with an update on the IASB’s current work programme. We will then focus on the IASB projects on Intangible Assets and Statement of Cash Flows and Related Matters followed by an update of the current work of the ISSB including research on potential future sustainability standards and work on implementation of existing sustainability standards. 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.
IASB Research Session
Thursday 29 May, 11:00-12:30, Room 203
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.
ISSB Research Session
Friday 30 May, 9:00-10:30, Room 203
Presenters: Jeff Hales ISSB Member
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.