The third annual IASB Research Forum was held in conjunction with the 2016 Contemporary Accounting Research (CAR) conference on 15 and 16 October 2016 in Waterloo, Ontario, Canada.
The event brought together the IFRS Foundation and one of the accounting world’s highest-ranking academic journals.
CAR has established a worldwide reputation by encouraging diverse and innovative research across the broad spectrum of roles that accounting plays in markets, organisations, and society. To enable stakeholders around the world to follow the research presentations and discussions at the event, the Canadian Accounting Standards Board made all the sessions available to watch via the conference website.
15 October 2016
The papers presented were as follows:
Session 1—Moving the Conceptual Framework Forward: Accounting for Uncertainty
Authors: Richard Barker; Stephen Penman
Academic Discussant: Tom Linsmeier
IASB Discussant: Stephen Cooper
Session 2—Assets and Liabilities: When do they Exist?
Authors: Nicole Cade; Kim Ikuta-Mendoza; Lisa Koonce
Academic Discussant: Lynn Rees
IASB Discussant: Mary Tokar
Session 3—Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability
Authors: Steve W Lin; William Riccardi; Changjiang Wang
Academic Discussant: Pat Hopkins
IASB Discussant: Gary Kabureck