Skip to content (Press enter)
15 - 16 October 2016
Research Forum

Waterloo, Ontario, Canada


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.

Additional Information

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

View the paper here.   

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

View the paper here

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

View the paper here