IASB releases key highlights from the 2023 IASB Research Forum

On 2-4 November 2023, the IASB in collaboration with the European Accounting Association held a Research Forum that focussed on accounting for intangible assets.
The papers focussed on:

accounting for software costs;
goodwill;
carbon credit accounting;
companies’ and investors’ views on intangible assets;
economic consequences of purchase price allocation; and
tax versus capital market incentives in choosing accounting standards.

The IASB has now published the key highlights and recordings from the Forum, which may be accessed here.