About
Each year the International Accounting Standards Board (Board) hosts a research forum with an academic journal. This year, the Board held its fourth Research Forum in conjunction with Accounting in Europe and the European Accounting Review, the journals of the European Accounting Association (EAA), on 28 and 29 November 2017 in Brussels, Belgium.
Additional Information
On the first day, academic papers chosen by the journals were presented by their authors. An academic and a Board representative responded, followed by discussion with the audience. The papers were on the following topics:
- Session 1: The impact of accounting standards on pension investment decisions
- Authors: Christian Barthelme, Paraskevi Vicky Kiosse and Thorsten Sellhorn (slides)
- Academic discussant: Stefano Cascino (slides)
- IASB discussant: Nick Anderson (slides)
- Notes of discussion
- Session 2: Gaps in the IFRS Conceptual Framework and Profit or loss in the IASB Conceptual Framework
- Authors of Gaps in the IFRS Conceptual Framework: Richard Barker and Alan Teixeira
- Authors of Profit or loss in the IASB Conceptual Framework: Carien Van Mourik and Yuko Katsuo
- Academic discussant: Peter Walton (slides)
- IASB discussant: Tom Scott (slides)
- Notes of discussion
- Session 3: Making Deferred Taxes Relevant Again
- Authors: Arjan Brouwer and Ewout Naarding (slides)
- Academic discussant: Erlend Kvaal (slides)
- IASB discussant: Martin Edelmann (slides)
- Notes of discussion
- Session 4: Introducing more IFRS Principles of Disclosure—Will the Poor Disclosers Improve?
- Authors: Jordi Carenys, Niclas Hellman and Soledad Moya Gutierrez (slides)
- Academic discussant: Sonja Wustermann (slides)
- IASB discussant: Ann Tarca (slides)
- Notes of discussion
On the second day, IASB staff presented case studies for discussion by the audience. The case studies were:
- Financial Instruments with Characteristics of Equity Part A;
- Financial Instruments with Characteristics of Equity Part B;
- FICE case study: Feedback session;
- what is interest in EBIT?;
- EBIT notes of discussion
IASB Research Forum 2017
The objective was to have 50 academic participants and 50 non-academic participants. The EAA invited the academics, and the Board invited the non-academics.
The Board rotates the location of the forum around different geographical regions with the objective of engaging with a broad range of participants over several years. Selection of the non-academics was made to achieve an overall geographical balance with a specific focus on Europe this year, and a balance across different backgrounds, for example users, auditors, preparers and standard-setters.
