Recordings from the IASB research forum
09 Dec 2016
The third IASB Research Forum was held in conjunction with the 2016 Contemporary Accounting Research (CAR) conference that took place in Waterloo, Ontario, Canada on 15 and 16 October 2016. The Canadian Accounting Standards Board (AcSB) sponsored a webcast of the event and has now made available recordings on YouTube.
The papers that made up the IASB research forum were:
- Moving the Conceptual Framework Forward: Accounting for Uncertainty
- Assets and Liabilities: When do they Exist?
- Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability
Please click here for the AcSB website that offers access to the recordings of the three sessions. The site also offers links to the author presentations and discussant presentations.