More than 80 academics, standard-setters and practitioners attended the virtual International Accounting Standards Board (IASB) Research Forum 2021 recently to debate and discuss the latest accounting research that informs the IASB’s standard-setting activities.
This year’s event was held in partnership with the academic journal, Accounting & Finance.
Academic researchers from Australia, Belgium, Brazil, China, Japan, New Zealand, Saudi Arabia, the UK and the USA presented nine papers this year on a wide range of topics such as financial instruments, extractive activities, disclosures about acquisitions, value relevance of accounting information, earnings per share and the IFRS for SMEs.
Audio recordings and slides from the presentations are available here.
Next year, the IASB, the Financial Accounting Standards Board (FASB) and The Accounting Review are hosting a joint research conference. The aim of this conference is to share and discuss high-quality papers that contribute to the overarching theme of how key standards are performing in capital markets. The call for submissions for this conference is open until May 2022.