IASB announces sixth research forum

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20 Feb 2019

The International Accounting Standards Board (IASB) will host its sixth Research Forum on 28-29 October 2019 in Short Hills, New Jersey.

The Forum will be held in conjunction with the Journal of International Accounting Research (JIAR). The call for papers inviting submissions that can provide evidence to inform the standard-setting activities of the IASB notes the following areas of particular interest:

  • Convergence between the IASB and the FASB;
  • Evidence relevant to the forthcoming post-implementation reviews of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities and IFRS 5 Non-current Assets Held for Sale and Discontinued Operations;
  • The challenges of conducting effective post-implementation reviews;
  • World-wide use of IFRS and the IFRS for SMEs;
  • Intangible assets;
  • Liabilities vs. equity;
  • Performance reporting/primary financial statements;
  • Rule- vs. principles-based accounting standards; and
  • Projects on any other topics on the IASB research agenda or in the research pipeline.

Please click for more information on the IASB website.

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