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Call for papers — Research on corporate disclosures that would benefit the work of the IASB

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02 Feb 2021

In conjunction with the IASB, 'Accounting in Europe' and 'The British Accounting Review' have published a joint call for research papers on corporate disclosures. One aspect research papers are invited on are specific areas of interest to the IASB.

Submissions are invited under three broad themes (studies combining two or all themes are especially welcome):

  1. Compliance with mandatory disclosure requirements;
  2. Specific areas of interest to the IASB;
  3. Alternative research approaches.

This website offers more information on possible topics under each theme, which for the specific areas of interest to the IASB include:

  • New standards and disclosure requirements,
  • Targeted standards-level review of disclosures,
  • Role of materiality in high quality disclosure and the impact of guidance on materiality,
  • Financial reporting and narrative disclosures, and
  • Taxonomy and benefits of tagged financial statements.

Authors are invited to submit their draft papers by 31 January 2022. It is expected that accepted papers will be published during the first half of 2023. Accepted papers will be highlighted on the website of the IFRS Foundation. Also, the initiative is linked to a workshop at the University of Glasgow. Papers presented there will be earlier drafts of the papers to be published.


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