Webcast on research and the comparability of financial reporting

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May 14, 2019

On May 14, 2019, the International Accounting Standards Board (the Board) released a webcast featuring Board member Ann Tarca discussing the results of research into the comparability of companies reporting using IFRS Standards.

Professor Tarca's 24 minute webcast discusses:

  • definition and importance of comparability;
  • research evidence in four research areas:
    • Policy choice;
    • Measuring compliance;
    • Comparing numbers derived in accounting systems; and
    • Comparability and market outcomes;
  • tools the IFRS Foundation uses to promote comparability; and
  • the Board's achievements and challenges.

Listen to the webcast on the Board's website.

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