AASB Research Forum – IASB keynote presentation and call for expressions of interest
09 Feb 2017
The inaugural research forum of the Australian Accounting Standards Board (AASB) was held at the University of Technology in Sydney on 24 November 2016. The IASB keynote presentation by IASB Vice-Chair Sue Lloyd is now available for download. At the same time, the AASB has issued a call for expressions of interest regarding the second AASB research forum that will be held in November 2017.
The following papers from the 2016 research forum are available (all links to the IAASB website):
- Keynote presentation: Research and Standard-setting – How to contribute to the IASB's work, Sue Lloyd, Vice-Chair, IASB
- Financial Reporting by Private Companies in Australia: Current Practice and Opportunities for Research by Brad Potter (Melbourne University), George Tanewski (Deakin University) and Sue Wright (Macquarie University)
- Not-for-profit & Public Sector Reporting Research Horizons: Moving the Bar in the Right Direction by David Gilchrist (Curtin University) and Roger Simnett (University of New South Wales)
- Accounting for financial instruments with characteristics of debt and equity: Finding a way forward by Neil Fargher (The Australian National University), Baljit Sidhu (University of New South Wales), Ann Tarca (The University of Western Australia) and Warrick van Zyl (The University of Western Australia)
The 2017 research forum will focus on effective communication of financial and narrative reporting. The AASB is now calling for expressions of interest from academics who wish to undertake research for the purpose of presenting and discussing their research at the forum. The AASB is seeking papers that will inform a wide range of audiences from the for-profit and/or not-for-profit sectors by presenting research findings relevant to standard setting. Topics to be covered include:
- IASB Disclosure initiative project
- fair value measurement
- revenue recognition
- service performance reporting (including the post implementation review of IFRS 13/AASB 13)
- digital reporting, XBRL, big data
- recognition, measurement and disclosure of intangible assets
- integration of financial reporting/explanations and narrative reporting
- other topics of interest
For more information please see the call for expressions of interest on the AASB website.