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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
Seventy academics and practitioners, including standard-setters and regulators, came together for the IASB Research Forum 2020, which was held virtually, to discuss the latest research into financial reporting matters. You can access audio recordings and slides from the presentations on the event page.
The Forum is organised annually by the IFRS Foundation in collaboration with an academic journal to create a platform for presentations and discussions of new accounting research of relevance to the International Accounting Standards Board’s work.
This year, the organising partner was Accounting and Business Research journal.
Four papers—by academics from Brazil, Canada, New Zealand, Norway, Portugal, Switzerland, the UK and the US—were presented at this year’s event. They covered accounting for intangible assets; the impact and adoption of IFRS 11 Joint Arrangements on the comparability of accounting information; standardisation and comparability of IFRS Standards; and discussions on the expected credit loss model in IFRS 9 Financial Instruments.
Each presentation was followed by responses from an academic and a standard-setter before a general discussion with the audience.
Two panel discussions were also held on research opportunities relating to IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers.
Next year’s event will be held in conjunction with Accounting & Finance journal in November 2021, and a call for papers for that event will follow shortly.
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