{"id":399,"date":"2022-02-15T15:19:40","date_gmt":"2022-02-15T15:19:40","guid":{"rendered":"https:\/\/eaa-online.org\/congress-2025\/?page_id=399"},"modified":"2025-06-04T14:55:07","modified_gmt":"2025-06-04T14:55:07","slug":"ifrs-foundation-events","status":"publish","type":"page","link":"https:\/\/eaa-online.org\/congress-2025\/ifrs-foundation-events\/","title":{"rendered":"IFRS Foundation Events"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-1516\" src=\"https:\/\/eaa-online.org\/app\/uploads\/sites\/75\/2023\/05\/ifrs-logo-300x98.jpg\" alt=\"\" width=\"300\" height=\"98\" srcset=\"https:\/\/eaa-online.org\/app\/uploads\/sites\/78\/2023\/05\/ifrs-logo-300x98.jpg 300w, https:\/\/eaa-online.org\/app\/uploads\/sites\/78\/2023\/05\/ifrs-logo.jpg 342w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p><span style=\"color: #0099cc;\"><strong>IFRS Foundation Update Session Wednesday 28 May IASB and ISSB<\/strong><\/span><\/p>\n<p><strong>Wednesday 28 May 09:00-12:30, Room 203<\/strong><\/p>\n<p><strong>Presenters:&nbsp; Ann Tarca IASB Member, Ana Simpson IASB Technical Staff and Jeff Hales, ISSB Member<\/strong><\/p>\n<p style=\"text-align: justify;\">This workshop will give participants an opportunity to hear about recent developments in projects on the International Accounting Standards Board (IASB)\u2019s and the International Sustainability Standards Board (ISSB)\u2019s standard setting and research agendas. The workshop will start with an update on the IASB\u2019s current work programme.&nbsp;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\u2019s standard setting and research agendas, including open calls for research and research relevant to the IASB\u2019s 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.<\/p>\n<p><span style=\"color: #0099cc;\"><strong> <a style=\"color: #0099cc;\" href=\"https:\/\/eaa-online.org\/app\/uploads\/sites\/78\/2025\/05\/EAA-MAY-2025_IASB-update_draft_3April2025.pdf\" target=\"_blank\" rel=\"noopener\">EAA MAY 2025_IASB update_draft_3April2025<\/a><\/strong><\/span><\/p>\n<p><strong><span style=\"color: #0099cc;\"><a style=\"color: #0099cc;\" href=\"https:\/\/eaa-online.org\/app\/uploads\/sites\/78\/2025\/05\/ISSB-Update.pdf\">ISSB Update<\/a><\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0099cc;\"><strong>IASB Research Session <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Thursday 29 May, 11:00-12:30, Room 203<\/strong><\/span><\/p>\n<p><strong>Presenters:&nbsp; Ann Tarca IASB Member and Ana Simpson IASB Technical Staff <\/strong><\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<ol>\n<li>Iqbal et al (2025) Reassessed Earnings with Capitalized Intangibles<\/li>\n<li>Obernauer, L et al (2022) IFRS 17 and the Decision-Usefulness of Insurers\u2019 Financial Reporting Information<\/li>\n<li>Wallis, M (2025) Operating Expense P&amp;L Disaggregation: A Cross-Country Study of Determinants and Consequences<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0099cc;\"><strong>ISSB Research Session <\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Friday 30 May, 9:00-10:30, Room 203<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>Presenters:&nbsp; Jeff Hales ISSB Member <\/strong><\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<ol>\n<li class=\"elementToProof\">Habermann, F. (2025) Double Materiality as a Driver of Impact Material Sustainability Outcomes: Evidence from the European Union <strong><span style=\"color: #0099cc;\"><a style=\"color: #0099cc;\" href=\"https:\/\/eaa-online.org\/app\/uploads\/sites\/78\/2025\/06\/ISSB-session-slides.pdf\" target=\"_blank\" rel=\"noopener\">PPT slides<\/a><\/span><\/strong><\/li>\n<li class=\"elementToProof\">Rouen, E. et al&nbsp; (2025) The Effects of Human Capital Disclosures on Professional Investors\u2019 Assessments of Firm Risk<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>IFRS Foundation Update Session Wednesday 28 May IASB and ISSB Wednesday 28 May 09:00-12:30, Room 203 Presenters:&nbsp; 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)\u2019s and the International [&hellip;]<\/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":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IFRS Foundation Events - EAA Congress 2025<\/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 2025\" \/>\n<meta property=\"og:description\" content=\"IFRS Foundation Update Session Wednesday 28 May IASB and ISSB Wednesday 28 May 09:00-12:30, Room 203 Presenters:&nbsp; 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)\u2019s and the International [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eaa-online.org\/congress-2025\/ifrs-foundation-events\/\" \/>\n<meta property=\"og:site_name\" content=\"EAA Congress 2025\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-04T14:55:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eaa-online.org\/app\/uploads\/sites\/75\/2023\/05\/ifrs-logo-300x98.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eaa-online.org\/congress-2025\/ifrs-foundation-events\/\",\"url\":\"https:\/\/eaa-online.org\/congress-2025\/ifrs-foundation-events\/\",\"name\":\"IFRS Foundation Events - EAA Congress 2025\",\"isPartOf\":{\"@id\":\"https:\/\/eaa-online.org\/congress-2025\/#website\"},\"datePublished\":\"2022-02-15T15:19:40+00:00\",\"dateModified\":\"2025-06-04T14:55:07+00:00\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eaa-online.org\/congress-2025\/ifrs-foundation-events\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eaa-online.org\/congress-2025\/#website\",\"url\":\"https:\/\/eaa-online.org\/congress-2025\/\",\"name\":\"EAA Congress 2025\",\"description\":\"Just another EAA Sites site\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eaa-online.org\/congress-2025\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"IFRS Foundation Events - EAA Congress 2025","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":"IFRS Foundation Events - EAA Congress 2025","og_description":"IFRS Foundation Update Session Wednesday 28 May IASB and ISSB Wednesday 28 May 09:00-12:30, Room 203 Presenters:&nbsp; 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