2021 International Accounting Standards Board Research Forum

International Accounting Standards Board in conjunction with Accounting and Finance
November 1, 2021 to November 2, 2021
Event Language: 
Submission deadline: 
March 31, 2021

The International Accounting Standards Board (Board) will hold a Research Forum in conjunction with Accounting and Finance. The Forum will be held virtually if travel is not possible. If travel is possible the Forum will be held in southern Asia on 1-2 November 2021. The editors of the Accounting and Finance/IASB Research Forum Special Issue, Tom Smith and Gary Monroe, invite submissions that provide evidence to help inform the standard-setting
activities of the Board.

Particular areas of interest include:

  •  Better communication in financial reporting

               o Primary Financial Statements
               o Management Commentary
               o Disclosure Initiative – Targeted Standards-level Review of Disclosures
               o Taxonomy

  •  Research projects

               o Extractive Activities
               o Equity Accounting
               o Goodwill and Impairment
               o Business Combinations under Common Control

  •  Application

              o Post-implementation Reviews of IFRS 9, IFRS 15 and IFRS 16
              o Comprehensive Review of the IFRS for SMEs Standard

Any other topics on the Board’s work plan (see https://www.ifrs.org/projects/work-plan/) or research pipeline (see https://www.ifrs.org/projects/work-plan/research-programme/#pipeline).

Papers using analytical approaches, empirical-archival methods, field study methods, experiments, and surveys are encouraged.

Authors of selected papers will be invited to present their work at the IASB Research Forum on 1-2 November 2021. At the Forum, each paper will have two discussants, an academic and a standard-setter or practitioner, followed by an open exchange with the invited audience. The Forum will also include case studies prepared by IASB staff on topics of current interest to the Board. The purpose of the Forum is to encourage discussion between academics and nonacademics, including standard-setters, investors, regulators, auditors and preparers of financial statements. Accordingly, the invited audience will comprise about 50 academics and 50 nonacademics.

Authors should submit their papers to Accounting and Finance using the online submission system (https://mc.manuscriptcentral.com/acfi ). When submitting a paper, select 'Research Forum' from the drop down menu that asks what type of paper it is. Any questions about the online submission process should be sent to tom.smith@mq.edu.au.
Each paper will be evaluated following the usual review process of Accounting and Finance. Papers accepted for the Research Forum are expected to be published in Accounting and Finance conditional on satisfactory responses to reviewers’ and discussants’ comments. Although all papers will be reviewed in accordance with the normal review process, authors should be mindful that one of the key audiences is the Board, its staff, and other standardsetting bodies around the world. As such, papers should be written in a style that communicates
effectively across a broad range of readers.

Papers must be submitted via the online system no later than 31 March 2021. Decisions on submitted papers will be made by 30 June 2021.