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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
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The International Accounting Standards Board (IASB) is holding a live webinar for academics to explain what academic research it is interested in receiving to inform its forthcoming Post-implementation Review of the hedge accounting requirements in IFRS 9 Financial Instruments (and related new disclosure requirements in IFRS 7 Financial Instruments: Disclosures).
The focus of the webinar will be on potential research on the usefulness of the hedge accounting disclosure requirements for investors. IASB technical staff will be presenting in the webinar and there will be an opportunity for academics to ask questions.
The webinar will take place on this page on Wednesday, 8 February from 15:00 to 16:00 GMT.
Read the call for research papers on the application and impact of hedge accounting requirements; the deadline for submitting papers is 1 September 2023.
A recording of the webinar will be available on this page and on our YouTube channel after the live discussion. This news story can be found on the resources for academics page in both the news section and in the 'post-implemention reviews—webinars on research' dropdown.
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