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IASB Research Forum and ABR special issue on the Conceptual Framework

  • IASB (International Accounting Standards Board) Image

Aug 30, 2013

On October 2, 2014, the first IASB Research Forum will be held offering an interdisciplinary platform for academics from around the world to exchange their views with peers and with members of the IASB on topics that address the interaction of international financial reporting requirements, policy, and the functioning of capital markets. The topic of this first research forum will be the Conceptual Framework for Financial Statements.

In July 2013, the IASB published a comprehensive discussion paper containing proposals for topical areas where it considers a revision and amendment of the existing Conceptual Framework necessary. In connection with the consultation, the IASB is interested in academic input on all aspects of the project to help it to develop the revised Framework. It has therefore dedicated its inaugural IASB Research Forum to the topic.

At the same time, the IASB is cooperating with the Accounting and Business Research (ABR), which has issued a call for papers for a special edition of academic papers addressing issues relevant to the development and application of the Conceptual Framework. Authors of selected papers entered into the review process for the special issue will be invited to present their work at the IASB Research Forum, planned to be held at Said Business School, Oxford University, England. IASB members will provide commentary on each paper, and the ABR special issue will be published in the latter half of 2015.

Please click for the following information on the IASB Web site:

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