The International Accounting Standards Board (IASB) in partnership with Accounting Horizons and Paderborn University hosted its 2025 Research Forum in Germany on 6-7 November 2025.
About
These forums bring together academics and non-academics to discuss and debate financial reporting. Information about previous research forums can be found on the resources for academics page of the IFRS Foundation website.
The IASB rotates the location of the forum every year to engage with a broad range of participants from around the world. This rotation is also aimed at achieving a balance of participants with varied professional backgrounds such as users, auditors, preparers, regulators and standard-setters.
These events are by invitation only.
Moderator: Anne McGeachin, IASB Technical Staff
Paper 1—Discretionary impairments of finite and indefinite intangible assets
Presenter: Alexander Liss, KU Leuven, Belgium
Academic discussant: Ionela Andreicovici, IE Business School, Spain
Standard-setter discussant: Seema Jamil O’Neill, Technical Director at UK Endorsement Board (UKEB)
Paper 2—Recognising non-compete clauses as intangible assets: A step towards putting human capital on the balance sheet
Presenter: Tom Scott, University of Auckland, New Zealand
Academic discussant: Philip Joos, Tilburg University, the Netherlands
Standard-setter discussant: Ana Simpson, IASB Technical Staff
Papers
- Paper 1—Presentation: Gopal Krishnan, Alexander Liss, Ulf Mohrmann and Jan Riepe
- Paper 1—Academic discussion: Ionela Andreicovici
- Paper 1—Standard-setting discussion: Seema Jamil-O’Neill
- Paper 2—Presentation: Nafiz Fahad, Laura Mehnaz and Tom Scott
- Paper 2—Academic discussion: Philip Joos
- Paper 2—Standard-setting discussion: Ana Simpson
Moderator: Urska Kosi, Paderborn University, Germany
Paper 3—Making sense of the IFRS 17 transition effects
Presenter: Merjona Lamaj, Vienna University of Economics and Business, Austria
Academic discussant: Holger Daske, University of Mannheim, Germany
Standard-setter discussant: Anne McGeachin
Paper 4—How did IFRSs evolve over time? A study of amendments to IFRSs
Presenter: Humayun Kabir, Auckland University of Technology, New Zealand
Academic discussant: Xi Li, London School of Economics, UK
Standard-setter discussant: Andreas Barckow, IASB Chair
Moderator: Jenny Tucker, Accounting Horizons
Paper 5—How does reporting complexity in the statement of cash flows affect the decision usefulness of cash flow information?
Presenter: Raquel Wille Sarquis, University of São Paulo, Brazil
Academic discussant: Mark Clatworthy, University of Bristol, UK
Standard-setter discussant: Christine Botosan, Financial Accounting Standards Board (FASB) Member
Paper 6—When the pieces move: Do financial analysts pick up on segment reporting reshuffling?
Presenter: Louis Mangeney, IESEG School of Management, France
Academic discussant: Patrick Vorst, Maastricht University, the Netherlands
Standard-setter discussant: Florian Esterer, IASB member
Papers
- Paper 5—Presentation: Leslie Hodder, Raquel Sarquis and Katherine Schipper
- Paper 5—Academic discussion: Mark Clatworthy
- Paper 5—Standard-setting discussion: Christine Botosan
- Paper 6—Presentation: Louis Mangeney, Rucsandra Moldovan, Andrei Filip and Paul André
- Paper 6—Academic discussion: Patrick Vorst
- Paper 6—Standard-setting discussion: Florian Esterer
Moderator: Ana Simpson
Paper 7—Comprehensive review of IFRS research: A text mining-based approach
Presenter: Dante Viana, Jr., ISEG–University of Lisbon, Portugal
Academic discussant: Jan Seitz, LMU Munich School of Management, Germany
Standard-setter discussant: Ann Tarca, former IASB Member
Paper 8—IFRS adoption and capital flows sensitivity to global uncertainty in Latin America
Presenter: Verônica de Fátima Santana, FECAP University Center, São Paulo, Brazil
Academic discussant: Thorsten Sellhorn, LMU Munich School of Management, Germany
Standard-setter discussant: Sébastien Harushimana, Financial Reporting Technical Expert Group Chair at EFRAG
Presenters:
Seema Jamil-O’Neill, UK Endorsement Board (UKEB)
Kathrin Schöne, European Financial Reporting Advisory Group (EFRAG)
Moderator: Katherine Schipper, Duke University, USA
Panellists:
Andreas Barckow
Holger Daske
Sébastien Harushimana
Matthias Meitner, Valuesque, Germany
