International Accounting Standards Board and International Sustainability Standards Board Update Session Wednesday 27 May 9:00 –12:30 (Room NB A)
Presenters: Florian Esterer IASB member, Anne McGeachin and Ana Simpson, IASB technical staff, and Laura Girella, ISSB academic liaison
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, followed by an update of the current work of the ISSB, including the projects on Nature-related financial disclosures, Human Capital, and the SASB Enhancements. 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 28 May 11:00–12:30 (Room NB A)
Presenters: Florian Esterer, IASB member, and Anne McGeachin 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 29 May 9:00–10:30 (Room NB A)
Presenters: Laura Girella, ISSB academic liaison
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.
Note: NB A – New Building, lecture room A