Fourth IASB Research Forum - papers and case studies
24 Nov 2017
The International Accounting Standards Board (IASB) will host its fourth Research Forum on 28 and 29 November 2017 in Brussels. The papers to be presented and case studies to be discussed are available on the IASB website.
The first day will see the presentation of five academic papers, followed by a response of an academic and an IASB representative, again followed by a discussion with the audience. The papers are the following (all links to the IASB website):
- The impact of accounting standards on pension investment decisions
- Gaps in the IFRS Conceptual Framework
- Articulation, profit or loss and OCI in the IASB Conceptual Framework: different shades of clean (or dirty) surplus
- Making Deferred Taxes Relevant
- Introducing More IFRS Principles of Disclosures – Will the Poor Disclosers Improve?
On the second day, IASB staff will present case studies for discussion by the audience. The case studies will be (all links to the IASB website):
