Fifth IASB Research Forum - papers available
26 Oct 2018
The International Accounting Standards Board (IASB) will host its fifth Research Forum on 11 and 12 November 2018 in Sydney. The papers to be presented and discussed are now available on the IASB website.
The two days will see the presentation of six academic papers, followed either by a response of an academic and an IASB/AASB representative or by a panel discussion. In both cases, the audience will be invited to participate in the discussion. The papers are the following (all links to the IASB website):
- Non-GAAP Earnings and the Earnings Quality Trade-off
- Disclosure Overload? An Empirical Analysis of IFRS Disclosure Requirements
- Equity Financial Assets: A Tool for Earnings Management – A Case Study of Youngor Group
- Accounting for Intangibles: Can Capitalization of R&D Reduce Real Effects and Improve Investment Efficiency?
- Extractive Industries Reporting: A Research Review
- Independently-certified Industry-specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industry
