Call for papers on IFRS 9 hedge accounting requirements
14 Dec 2022
The IASB and 'Accounting & Finance' are calling for papers for a special issue of the journal on the topic of the application and impact of the hedge accounting requirements in IFRS 9 (and related new disclosure requirements in IFRS 7). Authors of selected papers will be invited to present their work at an on-line research workshop with the special issue editors and IASB staff/board members in October 2023.
Suggestions for research include:
- Textual analysis of disclosures about hedging activities and risk management:
- How have disclosures (and disclosure quality) changed? Has the usefulness of disclosures for investors improved?
- What factors are associated with better hedge accounting disclosures?
- What costs or benefits of better disclosure are observed?
- Experiments:
- To what extent do the new disclosures facilitate improved understanding of risk management or the impact of hedge accounting on the financial statements?
- Structured interviews, case studies, and focus groups to explore:
- Costs, benefits, and transition experience for companies that have adopted IFRS 9.
- Benefits for users of more transparent disclosures about hedging activities and risk management.
- Empirical archival research using a pre-post design including companies adopting IFRS 9 and those continuing to use IAS 39 for hedging:
- What are the determinants of adopting IFRS 9?
- Have companies changed their use of hedging, and is this associated with better risk management outcomes?
- What are the market impacts of the new hedging requirements?
Please click for more information on the IFRS Foundation website.