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  • Academic Research Input into the IASB’s Work Discuss Findings with IASB

Academic Research Input into the IASB’s Work Discuss Findings with IASB

10 October 2019

Academics from Germany, Sweden, the United States and Brazil/Portugal have discussed findings from research projects with the IASB and technical staff. This is completes the three rounds of discussions that have occurred over the past two years.

The five projects that are part of the series are:

  • The Adoption of the Expanded Audit Report and the Relevance of IFRS Risk Disclosures: Evidence from Syndicated Loan Contracting;
  • Elimination of Accounting Choices and the Comparability of Financial Statements: The Adoption of IFRS 11 Joint Arrangements;
  • Comparability v. Flexibility in Alternative Performance Measures: Views of Preparers, Auditors and Analysts;
  • Visibility and Decommissioning Disclosure Quality Under IFRS; and
  • An Investigation of Accounting Measurement as a Function of Intent, and Intent as a Function of Accounting Measurement

Further information on the research findings can be found here.