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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
On 26 June 2023 the ISSB issued its inaugural standards—IFRS S1 and IFRS S2—ushering in a new era of sustainability-related disclosures in capital markets worldwide.
Waterloo, Ontario, Canada
The third annual IASB Research Forum was held in conjunction with the 2016 Contemporary Accounting Research (CAR) conference on 15 and 16 October 2016 in Waterloo, Ontario, Canada.
The event brought together the IFRS Foundation and one of the accounting world’s highest-ranking academic journals.
CAR has established a worldwide reputation by encouraging diverse and innovative research across the broad spectrum of roles that accounting plays in markets, organisations, and society. To enable stakeholders around the world to follow the research presentations and discussions at the event, the Canadian Accounting Standards Board made all the sessions available to watch via the conference website.
The papers presented were as follows:
Authors: Richard Barker; Stephen Penman
Academic Discussant: Tom Linsmeier
IASB Discussant: Stephen Cooper
Authors: Nicole Cade; Kim Ikuta-Mendoza; Lisa Koonce
Academic Discussant: Lynn Rees
IASB Discussant: Mary Tokar
Authors: Steve W Lin; William Riccardi; Changjiang Wang
Academic Discussant: Pat Hopkins
IASB Discussant: Gary Kabureck
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