First discussion of sixth round of academic research contributions to the IASB's work

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Oct 29, 2018

On October 29, 2018, the International Accounting Standards Board (the Board) released a summary of the accounting research projects developed by five teams of researchers, which was presented to IASB® members and technical staff. The research projects are independent, but are all directly relevant to projects on the Board’s work plan. The involvement with the research programme helps the Board to ensure its standard-setting is evidence-based.

The evidence the Board is looking for includes:

  • responses to consultative documents;
  • fieldwork such as assessing systems changes or the hypothetical application of a proposed new financial reporting requirement;
  • empirical analysis from studies of reported accounting data, share price relationships and analysts’ forecasts;
  • the results of experimental studies;
  • analytical modelling; and
  • collecting and analyzing views from surveys.

Review the press release on the Board's website.

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