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Sunday 11 October 2015

Hong Kong


The IASB held its second annual research forum on 11 October at the Deloitte offices in Hong Kong.

The Forum was jointly organised with Accounting & Finance, the journal of the Accounting and Finance Association of Australia and New Zealand. More than 85 delegates attended the Forum, including academics, IASB members and staff, and other standard-setters and practitioners.

Additional Information

The Forum comprised a panel session and six academic papers. The papers were presented by an author, followed by a discussion from an academic and a discussion from an IASB member or staff, before questions and comments from the audience.

The programme for the forum is available here, and the papers and the presentations are available below.


Other Comprehensive Income: A Review and Directions for Future Research

Non-GAAP Earnings Disclosures and IFRS

The Impact of IFRS Goodwill Reporting on Financial Analysts’ Equity Valuation Judgements: Some Experimental Evidence

Longer Term Audit Costs of IFRS and the Differential Impact of Implied Auditor Cost Structures

Unrealised Earnings, Dividends and Reporting Aggressiveness: An Examination of Firms’ Behaviour in the Era of Fair Value Accounting

An Evaluation of Asset Impairments by Australian Firms and Whether This Was Impacted by AASB 136

Notes of the Forum prepared by Steven Cahan, past editor Accounting & Finance are available here.

* Presenting author

Accounting & Finance

Accounting & Finance enjoys an excellent reputation as an academic journal that publishes significant contributions to the accounting, finance, business information systems and related disciplines. The Journal seeks to publish work that develops, tests, or advances accounting, finance and information systems theory, research and practice. All types of research methods are acceptable.

For more information about AFAANZ see here. The Publications tab will take you to the pages that give more information about the Journal.