French standard-setter calls for research on the assessment of accounting standards
Dec 30, 2011
Autorité des Normes Comptables (ANC), the French standard-setter, has issued a call for papers aimed at stimulating academic research on the issue of the assessment of accounting standards.
The ANC is seeking to develop useful inputs into the standard setting process. Whilst the ANC expects research projects may deal with assessments of accounting standards before or after they come into force, it has emphasised assessments that occur before a standard has mandatory application. One of the possible types of projects cited is the implementation of the assessment process proposed to standards currently under development by the IASB, including areas such as revenue recognition, leases, insurance contracts and financial instruments.
Researchers interested in participating in the project (and possibly gaining ANC funding) must submit their proposals by 15 March 2012. Click for press release (link to ANC website).