Papers and presentations at the second AASB Research Forum
30 Nov 2017
The second research forum of the Australian Accounting Standards Board (AASB) was held at the University of Melbourne on 24 November 2017. The event focused on effective communication of financial and narrative reporting.
Three research papers were presented followed by panel discussions and questions from the audience. The papers are available for download from the AASB website now:
- Is financial reporting still an effective tool for equity investors in Australia?
- Recognition, measurement and disclosure of intangibles
- The communication of accounting information in summary financial reports
In addition there were three presentations on the linkage between standard-setting and research. As last year, IASB Vice-Chair Sue Lloyd spoke about Research and Standard Setting – how to contribute to the IASB's work. This was followed by a presentation by the new AASB's Research Director Christine Helliar on Influencing, collaborating and engaging with standard setters. The third presentation regarded Overcoming challenges in Australian Research settings.