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 & Ana Simpson | IASB technical staff
Richard Barker | ISSB member
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
Anne McGeachin & 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.
Papers
230 Anticipating IFRS 18: how do income statement disaggregation and management performance measures affect investor judgments? by Sabine Graschitz & Nadine Georgiou
1222 Implementing recurring and nonrecurring disaggregation to enhance disclosure in the statement of cash flows by Alberto Halfeld & Tami Dinh
1120 Stakeholder responses to IFRS 18 and the institutionalisation of non-GAAP measures: evidence from 214 comment letters by Edoardo Nesi
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.
Papers
469 Carbon emissions and firm valuations: evidence from financial analysts by Changqiu Yu
861 Transparency in sustainability reporting: does it worth the cost? by Eugenia Parodi
340 Does biodiversity improve business productivity? Evidence from a spatial analysis by Paul Griffin & Martien Lubberink
Note: NB A – New Building, lecture room A