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post Congress 2013

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Welcome to EAA Sites. This is your first post. Edit or delete it, then start writing!
post Congress 2012

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post Congress 2010

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post Congress 2009

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post VARS

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post ARC

Update from the EAA Stakeholder Reporting Committee – Response to the Consultation Paper on Due process procedures for EU sustainability reporting standard-setting

Posted by Begoña Giner on behalf of the EAA Stakeholder Reporting Committee In response to the Consultation Paper on on Due process procedures for EU sustainability reporting standard-setting issued by EFRAG in June 2021, the Stakeholder Reporting Committee of the European Accounting Association (“the SRC”) issued a response letter the 6th of September outlining our position in relation to the issues raised therein -- see below or attached. As indicated in our response, we agree…
post ARC

Virtual Accounting Research Seminar 2021-2022

The Virtual Activities Committee is pleased to announce that the Virtual Accounting Research Seminar (VARS) Series will resume on Friday October 1st, and will continue until July 2022, as a monthly EAA virtual event. The registration is now open at https://eaa-vars.com/. So far, we have put together an exciting and diverse programme, which we hope you will enjoy.  Oct 1 Mary Barth (Stanford University) Nov 5 Sven Modell (University of Manchester) Dec 3 Anna Gold (Vrije…
post ARC

Create engaging online content using OBS Studio

Covid-19 and lockdowns have accelerated the gradual move to online and hybrid teaching from an evolution to a revolution – during 2020 and the first half of 2021, educators were confronted with digital challenges and new pedagogical approaches that only seem to be the online equivalent of traditional classroom teaching. Still an undiscovered land for many, video conferencing platforms like Microsoft Teams, Zoom, or Cisco Webex Meetings put restrictions on what the educator could do…
post ARC

Global survey aims to map sustainability and climate change across accounting and finance education

Do you teach about carbon disclosures, or ESG? Does sustainability feature in your teaching? What have you experienced when teaching these topics? What insight and support could you offer to those wishing to teach these subjects? Shona Russell, John Ferguson and Ian Thomson have launched an online survey aims understand academics’ experiences of teaching sustainability and climate change in accounting and finance degree programmes around the world. If you have experience of teaching these topics…
post ARC

Has IFRS 9 improved the relevance of accounting loan loss provisions for CDS pricing?

Yes, but…   In 2018, banks have implemented the expected credit loss (ECL) model under International Financial Reporting Standard (IFRS) 9 to estimate loan losses, which replaces the incurred loss model under International Accounting Standard (IAS) 39. The key novelty of the ECL model is the incorporation of forward-looking information for recognizing accounting loan loss provisions (LLPs), which provides ample room for managerial discretion. The literature recognizes accounting discretion as a double-edged sword. On the one…