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Thursday 2 October 2014
Research Forum

SAID Business School, Oxford University


The inaugural IASB Research Forum was held at SAID Business School, Oxford University, on 2 October 2014. The focus of the Forum was the Conceptual Framework.

The Forum brought together members of the academic community and standard-setters.  Academics can bring a different perspective to the problems IASB is trying to solve—sometimes analytically and sometimes by reviewing or undertaking studies that are relevant to its work.  The event attracted more than 50 standard-setters and 50 academics from over 30 countries.

Additional Information

Six papers were presented, each followed by an academic commentary and an IASB commentary.

In addition to the papers, there were two panel discussions, each with three academic speakers. The first panel focused on Measurement with Mary Barth, Mike Bradbury and Peter Fiechter.  The second panel was on Decision-useful information led by Anne Wyatt, Begona Giner and Pat Hopkins.

A full record of the event, including papers, presentations and videos, is available from the links below:

Opening Session

  • Introductory remarks
  • The IASB and the academic community

Paper session one – Moderator Vivien Beattie

  • The Conceptual Framework as a guide for future standard-setting or only a justification of current practice?
  • The qualitative characteristics of financial information and managers’ accounting decisions: evidence from IFRS policy changes
  • The implications of research on accounting conservatism for accounting standard-setting

Panel session one

  • Measurement

Paper session two – Moderator Chris Nobes

  • Derivatives disclosure in corporate annual reports: bank analysts’ perceptions of usefulness
  • Goodwill-related mandatory disclosure and the cost of equity capital
  • Fairness of reporting, acceptable accounting risk and the IASB’s Conceptual Framework: insights from the Enron Trial

Panel session two

  • Decision-useful information

Concluding comments