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IASB Research Forum 2020

2 - 3 November 2020

Conference Agenda

Virtual conference

About

The International Accounting Standards Board (IASB) will hold a Research Forum in conjunction with Accounting and Business Research (ABR) on 2–3 November 2020.

The Forum will be held virtually.

Papers	Presentations	Audio
Accounting for Intangible Assets: Suggested Solutions Richard Barker, Oxford University Andrew Lennard, Financial Reporting Council (UK) Stephen Penman, Columbia University Alan Teixeira, Deloitte and University of Auckland	Author presentation: Richard Barker, Andrew Lennard, Stephen Penman, Alan Teixeira Academic discussant: Niclas Hellman IASB/Standard setter discussant: Tom Scott	Audio Audio Audio
Panel session—Research opportunities related to IFRS 9 Financial Instruments	Academic presentation: Edgar Loew IASB panel discussion: Sue Lloyd, Riana Wiesner, Ana Simpson	Audio Audio
The Impact of the Adoption of IFRS 11 on the Comparability of Accounting Information Raquel Wille Sarquis, School of Economics, Business and Accounting, University of São Paulo Ariovaldo dos Santos, School of Economics, Business and Accounting, University of São Paulo Isabel Lourenço, Instituto Universitário de Lisboa, Business Research Unit Guillermo Oscar Braunbeck, School of Economics, Business and Accounting, University of São Paulo	Author presentation: Raquel Sarquis Isabel Lourenco IASB/Standard setter discussant: Darrel Scott	Audio Audio
Standardization and comparability: A regulatory waltz Anna Alon, University of Agder, School of Business and Law Geir Haaland, University of Agder, School of Business and Law Kjell Ove Røsok, Norwegian School of Economics	Author presentation: Anna Alon, Kjell Ove Røsok Academic discussant: Frank Thinggaard IASB/Standard setter discussant: Andrew Lennard	Audio Audio Audio
Panel session—Research opportunities related to IFRS 15 Revenue from Contracts with Customers	Academic presentation: Christopher Napier, Christian Stadler IASB panel discussion: Henry Rees, Bruce Mackenzie, Christopher Napier, Christian Stadler	Audio Audio
Moving toward the Expected Credit Loss Model under IFRS 9: Capital Transitional Arrangement and Bank Systematic Risk Minyue Dong, University of Lausanne Romain Oberson, Laval University	Author presentation: Romain Oberson Academic discussant: Araceli Mora IASB/Standard setter discussant: Tadeu Cendon	Audio Audio Audio

About the journal

Founded in 1970, Accounting and Business Research publishes original academic papers that contribute to the development and understanding of the role of accounting in business. According to the Journal Citation Report, in 2018 the journal is ranked 26 out of 103 in the Business Finance category and its 2-year impact factor is 2.250. Some of our most read articles and their contributors are available at: http://www.tandfonline.com/action/showMostReadArticles?journalCode=rabr20

For more information about ABR, please visit https://www.tandfonline.com/toc/rabr20/current

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