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The International Accounting Standards Board (Board) will hold a Research Forum in conjunction with Accounting and Business Research (ABR) on 2-3 November 2020.

The Research Forum is held annually in conjunction with an academic journal. It brings together academics to discuss research relevant to the Board’s projects.

Below are the papers that will be discussed during the Forum.

The Forum will be held virtually.

Paper

Accounting for Intangible Assets: Suggested Solutions

Richard Barker, Oxford University
Andrew Lennard, Financial Reporting Council (UK)
Stephen Penman, Columbia University
Alan Teixeira, Deloitte and University of Auckland

The Impact of the Adoption of IFRS 11 on the Comparability of Accounting Information

Raquel Wille Sarquis, School of Economics, Business and Accounting, University of São Paulo
Ariovaldo dos Santos, School of Economics, Business and Accounting, University of São Paulo
Isabel Lourenço, Instituto Universitário de Lisboa, Business Research Unit
Guillermo Oscar Braunbeck, School of Economics, Business and Accounting, University of São Paulo

Standardization and comparability: A regulatory waltz

Anna Alon, University of Agder, School of Business and Law
Geir Haaland, University of Agder, School of Business and Law
Kjell Ove Røsok, Norwegian School of Economics

Moving toward the Expected Credit Loss Model under IFRS 9: Capital Transitional Arrangement and Bank Systematic Risk

Minyue Dong, University of Lausanne
Romain Oberson, Laval University

Panel session—Research opportunities related to IFRS 9 Financial Instruments
Edgar Loew, Frankfurt School of Finance and Management—access his working paper here.

Panel session—Research opportunities related to IFRS 15 Revenue from Contracts with Customers (ABR, 2020)
Christopher Napier, Royal Holloway University
Christian Stadler, Royal Holloway University