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The International Accounting Standards Board (IASB) is looking to appoint a team of 2-3 researchers to complete a research project on IFRS 7 Financial Instruments: Disclosures. The project will commence on 1 August 2023 and should be completed by 1 December 2023.

The researchers will collect data from listed companies on how these entities provide credit risk-related information in their annual financial statements and how they apply the credit risk disclosure requirements in IFRS 7. The findings of this research will be summarised in a report that will be used by IASB staff and the IASB to inform the post-implementation review (PIR) of IFRS 9 Financial Instruments. The researchers will work closely with, and receive guidance from, IASB staff.

A fee of £8,000 will be payable for the project; terms and conditions will apply. See below for more details.

Candidates who wish to be considered for this opportunity should:

  • Currently hold a PhD/DPhil in the field of Accounting or Finance.
  • Possess sufficient knowledge of IFRS Accounting Standards and their application. Expertise in accounting for financial instruments is preferred. Practical experience in the financial services sector would be highly advantageous.
  • Have previous experience in academic research and associated activities, and participation in collaborative research projects.
  • Have excellent spoken and written English communication skills.

Interested applicants should send a covering letter detailing how you meet the specified criteria and a CV/résumé (including research publications) to Ana Simpson by 21 July 2023.

Overview of assignment

Subject Academic research on credit risk disclosures
Purpose To provide academic research support to the IASB’s PIR of IFRS 9.  Specifically, by collecting evidence from a sample of 40 entities on how these entities provide credit risk information in their annual financial statements and how they apply the credit risk disclosure requirements in IFRS 7.
Duration 4 months (1 August to 1 December 2023)
Project output schedule

Mid-September 2023: first draft report to be provided to IASB staff. This report could be based on a sub-group of sample entities, as agreed with IASB staff.

Mid-October 2023: second draft report to be provided to IASB staff, based on a complete sample of 40 entities.

1 December 2023: final report to be provided to IASB staff.

IASB staff contact Ana Simpson:


The IASB undertakes a PIR of an Accounting Standard or major amendments after they have been implemented for at least 24 months. The objective of a PIR is to assess whether the effects of applying the new requirements on users of financial statements, preparers, auditors and regulators are as intended when the IASB developed those requirements.

In 2022, the IASB started the PIR of IFRS 9 Financial Instruments and the related credit risk disclosures in IFRS 7 Financial Instruments: Disclosures. As part of this PIR, in February 2023 the IASB technical staff presented to the IASB a summary of academic literature on the application of IFRS 9. At that meeting, it was observed that there is a lack of academic research focusing on the application of credit risk disclosures. Initial feedback from stakeholders (other than academics) on the credit risk disclosures that entities provide in their financial statements is summarised here.

The IASB staff is looking to appoint a team of researchers to assist in gathering such evidence to support the IASB’s work on the PIR of IFRS 9 and related disclosures.

Details of assignment

  • IASB staff will select a sample of 40 entities from different industries and geographic locations.
  • IASB staff will prepare an initial document outlining the key information to be collected by the researchers.
  • The researchers will gather the information required from the publicly available financial statements of the entities included in the sample, which will generally be the annual financial statements for the year 2022.
  • IASB staff will meet with the researchers on a periodic basis to discuss progress and findings.
  • The researchers will apply appropriate academic research methods and techniques to provide an analysis of the data collected.
  • The researchers will prepare a comprehensive report summarising: research objective; prior literature; data and method; descriptive statistics, analysis, conclusions and recommendations according to the project schedule outlined.

Followable tags

IFRS 7 Financial Instruments Disclosures
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