Monday 28 October 2019

IASB Research Forum 2019

The International Accounting Standards Board (IASB) will hold a Research Forum in conjunction with the Journal of International Accounting Research (JIAR) in Short Hills, New Jersey, United States, on 28–29 October 2019.

Begins: Monday
28 October 2019
Starts: 28 October
Ends: 29 October
New Jersey, US

2019 Research Forum

 Paper  Presentations  Audio

Standard Precision and Aggressive Financial Reporting—The Influence of Incentive Horizon

Kara Hunter, Jacob Rose, ATM Tariquzzaman & Jay Thibodeau


Real Effects of Intangibles Capitalization—Empirical Evidence from Voluntary IFRS adoption in Japan

Yoshiaki Amano


Mandatory IFRS and Corporate Governance in Peruvian Corporations

Gustavo Tanaka


The impact of IFRS 10 on consolidated financial reporting

Martin Bugeja, Anna Loyeung & Nelson Ma

CASE STUDY 1—Goodwill: Improving disclosures about the performance of business acquisitions

IASB representatives will describe staff proposals regarding changes to requirements of IFRS 3 Business Combinations in relation to disclosures about acquisitions. Using the staff proposals, the case study will allow participants to explore the nature of present disclosure requirements and the potential usefulness of the proposed changes for investors and others. No pre-reading is required, but Agenda Paper 18A from the July 2019 Board meeting outlines the staff proposals and may be of interest as background reading.  

CASE STUDY 2—Primary Financial Statements

IASB representatives will give an overview of the proposals in the forthcoming exposure draft from the primary financial statements project, which attendees will then discuss in breakout groups. No pre-reading is required, but Agenda Paper 21 from the July 2019 Board meeting gives a summary of the Board’s decisions on the primary financial statements project, which may be of interest as background reading.

The slide deck for this session is available in advance.

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