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Evidence-based standard-setting

The International Accounting Standards Board (IASB) uses evidence to support its standard-setting decisions. Evidence-supported decision-making gives the IASB confidence that it is making appropriate decisions. It also allows those affected by the decisions to see that the IASB has demonstrable evidence that is consistent with, or supports, the conclusions reached by the IASB, thereby enhancing the credibility of those conclusions.

The IASB seeks evidence at all stages in the development of an Accounting Standard, from initiation of a project in the research programme through to post-implementation reviews of major new Accounting Standards. (Read more about the standard-setting process here.)

If you would like to submit a research paper, please email the academics team.

Evidence is collected in a number of ways; examples of evidence used can be found in the sections below.

Access live Post-implementation Review projects (PIRs) on the work plan and completed PIRs on the completed projects page.

Conferences and presentations

The International Accounting Standards Board engages with academics in a number of ways, to share information about its projects and to hear evidence and views from academics. Materials from these engagements are found here.

Date Title

IASB Research Forum

The International Accounting Standards Board holds an annual Research Forum in conjunction with a partner academic journal. The Forum brings together academics, standard setters and practitioners to discuss research relevant to the IASB’s projects. Forum papers and presentations, listed by year, are found here.

News items relevant to academics

Date Type Title

Resources for students

We have a dedicated section for students, which answers some frequently asked questions and highlights visit opportunities.

Contact the academics team

If your academic research is on a topic related to the IASB's projects on the IFRS Foundation work plan and you would like to submit a research paper, please email