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IASB announces 2023 research forum

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13 Dec 2021

The International Accounting Standards Board (IASB) will host its 2023 Research Forum in early November 2023 on the general theme of accounting for intangible assets.

The Forum will be held in conjunction with the journals Accounting in Europe and European Accounting Review. The call for papers notes that researchers are encouraged to contribute evidence on intangible assets from a variety of perspectives. Submissions on the following topics are mentioned in the call for papers as being particularly of interest:

  • Recognition and measurement
    • Internally generated assets
    • Internally generated vs intangible assets acquired in business combinations
    • New types of intangible assets (such as cryptocurrencies, emission rights, cloud computing)
  • Disclosure in financial statements
    • Internally generated and unrecognised assets
    • Research and development expenditure
  • Other information sources
    • Management Commentary
    • Sustainability reporting
  • Related projects
    • Pollutant pricing mechanisms
    • Cryptocurrencies

Please click for more information on the IASB website.

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