Key topics included the comprehensive review of accounting requirements for intangible assets, addressing software costs, goodwill, carbon credit accounting, and the interplay between tax and capital market incentives in choosing accounting standards. Breakout sessions explored recognition and measurement of intangible assets, reporting future-oriented expenses and disclosures of intangible items.

The forum featured a panel discussion moderated by Katherine Schipper of Duke University, engaging IASB members and academic experts on discussions related to the utility of existing guidance, managing diversity in the absence of authoritative instructions, ensuring comparability, and determining the scope of current standards

In addition, the IASB looks ahead to the 2024 Research Forum at the University of Sydney, Australia, on 4–5 November, with a call for papers open until 31 March 2024.

For more information, see the press release on the IFRS Foundation’s website.