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IASB announces eighth research forum

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09 Nov 2020

The International Accounting Standards Board (IASB) will host its eighth Research Forum on 1–2 November 2021 in the Asia Oceania region, or virtually if travel is not permitted.

The Forum will be held in conjunction with the journal Accounting and Finance. 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:

  • Better communication in financial reporting
    • Primary financial statements
    • Management commentary
    • Disclosure initiative – Targeted standards-level review of disclosures
    • Taxonomy
  • Research projects
    • Extractive activities
    • Equity accounting
    • Goodwill and impairment
    • Business combinations under common control
  • Application
    • Post-implementation reviews of IFRS 9, IFRS 15 and IFRS 16
    • Comprehensive review of the IFRS for SMEs
  • Any other topics on the IASB work plan or research pipeline

Please click for more information on the IASB website.

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