Seventh IASB research forum — papers available
22 Oct 2020
The International Accounting Standards Board (IASB) will host its seventh Research Forum on 2–3 November 2020 as a virtual conference. The papers to be presented and discussed are now available on the IASB website.
The forum will see the presentation of four academic papers, followed by a responses of an academic and of an IASB/NNS representative, and two panel discussions around research opportunities related to IFRS 9 and to IFRS 15. The audience will be invited to participate in the discussions. The papers are the following (all links to the IASB website):
- Accounting for Intangible Assets: Suggested Solutions
- The Impact of the Adoption of IFRS 11 on the Comparability of Accounting Information
- Standardization and comparability: A regulatory waltz
- Moving toward the Expected Credit Loss Model under IFRS 9: Capital Transitional Arrangement and Bank Systematic Risk
