One hundred academics and non-academics met in Sydney, Australia, for the 2018 IASB Research Forum on 11 and 12 November, to discuss some of the latest research into financial reporting matters.
The Forum is organised annually by the IASB in collaboration with an academic journal to create a platform for presentations and discussions of new accounting research of relevance to the IASB's work.
This year, the organising partners were accounting journal Abacus and the University of Sydney. Six papers—by academics from Australia, China, Sweden and the US—were presented at this year’s event, covering topics such as non-GAAP earnings, disclosures and intangibles.
The presentations were either followed by responses from an academic and a standard-setter or by a panel, before a general discussion with the audience.
Research Forum participants (from left to right): Paul Munter, KPMG; Alfred Wagenhofer, Professor, University of Graz; Kris Peach, Australian Accounting Standards Board; Tom Scott, IASB member; Andreas Barckow, Accounting Standards Committee of Germany.
The papers that were presented at the Forum can be accessed here, and we hope to have an audio recording of the event available soon. Articles based on the presentations and discussions will be published in future editions of Abacus.
Call for 2019 papers
The IFRS Foundation is now—together with the partner for the 2019 Forum, Journal of International Accounting Research (JIAR)—calling for papers to next year’s event, which will take place in New Jersey, US, in October 2019.
Further information about how to submit papers can be found here.