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IAAER grants for research informing the IASB's work

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30 Jun 2020

The 'Research Informing the IASB Decision Process programme' of the International Association for Accounting Education and Research (IAAER) has awarded grants to academics from Canada, Sweden, the UK, and the USA to conduct research that will be relevant to the IASB's work.

The successful research projects relate to projects and standards of the IASB:

  • Extractive activities: Financial Statement Comparability in Extractive Industries: International Evidence 
  • IFRS 9 Financial Instruments: The Impact of Hedging and Hedge Reporting on Managers’ and Investors’ Decisions
  • IFRS 15 Revenue from Contracts with Customers: An Assessment of Corporate Disclosures of IFRS 15: Revenue from Contracts with Customers
  • Primary Financial Statements: Are Non-GAAP Measures Running Amok? Evidence on the Proliferation of Non-GAAP Adjustments and the Quality of the Related Disclosures 
  • Primary Financial Statements: Income Statement Presentation and Forecasting Quality

The researchers will present their findings to the Program Advisory Committee, the Board and its technical staff in three deliverables. The first round of presentations will take place in December 2020.

Please click for more information on the IASB website.

 

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