Fourth IASB Research Forum - papers and case studies
Nov 30, 2017
In November 2017, the International Accounting Standards Board (IASB) posted the papers presented and case studies discussed at its fourth Research Forum held on November 28 and 29, 2017 in Brussels.
The first day saw the presentation of five academic papers, followed by a response of an academic and an IASB representative, again followed by a discussion with the audience. The papers included:
- The impact of accounting standards on pension investment decisions
- Gaps in the IFRS Conceptual Framework
- Articulation, profit or loss and OCI in the IASB Conceptual Framework: different shades of clean (or dirty) surplus
- Making Deferred Taxes Relevant
- Introducing More IFRS Principles of Disclosures – Will the Poor Disclosers Improve?
On the second day, IASB staff presented case studies for discussion by the audience. The case studies included: