Academic teams from Brazil/Portugal, Germany, Sweden and the US have today discussed their accounting research projects with members of the International Accounting Standards Board (Board) and its technical staff. This is the third and final round of discussions over the past two years with the same academic teams as part of a programme coordinated by the International Association for Accounting Education & Research (IAAER).
The research projects are independent but are all directly relevant to projects on the Board’s work plan. Grants for the programme is contributed by KPMG.
The five projects that have formed part of this series of discussions are:
| Title |
Researchers |
Related projects / IFRS Standards |
|---|---|---|
| The Adoption of the Expanded Audit Report and the Relevance of IFRS Risk Disclosures: Evidence from Syndicated Loan Contracting |
Yasemin (Zengin) Karaibrahimoglu and Vlad-Andrei Porumb (both from University of Groningen) | Disclosure Initiative—Principles of Disclosure IFRS 7 Financial Instruments: Disclosures |
| Elimination of Accounting Choices and the Comparability of Financial Statements: The Adoption of IFRS 11 Joint Arrangements |
Raquel Wille Sarquis, Ariovaldo dos Santos and Guillermo Oscar Braunbeck (all from Sao Paulo University) and Isabel Maria Estima Costa Lourenço (Lisbon University Institute) |
Forthcoming Post-Implementation Review of IFRS 11 Joint Arrangements |
| Comparability v. Flexibility in Alternative Performance Measures: Views of Preparers, Auditors and Analysts |
Denise Jones, Christopher McCoy and Kimberley Smith (all from College of William and Mary) |
Primary Financial Statements |
| Visibility and Decommissioning Disclosure Quality Under IFRS |
Mari Paananen, Emmeli Runesson and Niousha Samani (all from Göteborgs Universitet) |
Disclosure Initiative—Principles of Disclosure IAS 37 Provisions, Contingent Liabilities and Contingent Assets |
| An Investigation of Accounting Measurement as a Function of Intent, and Intent as a Function of Accounting Measurement |
Leslie Hodder (Indiana University), Patrick E. Hopkins, (Indiana University) and Amy Sheneman (Ohio State University) |
Primary Financial Statements |
