Skip to main content

IASB Research Forum 2017

IASB Research Forum 2017

Each year the International Accounting Standards Board (Board) hosts a research forum with an academic journal. This year, the Board will hold its fourth Research Forum in conjunction with Accounting in Europe and the European Accounting Review, the journals of the European Accounting Association (EAA), on 28 and 29 November 2017 in Brussels, Belgium.
Begins: Tuesday, 28 November 2017
Time: 09:00 Ends: 18:00
Venue: Brussels, Belgium

Format

On the first day, academic papers chosen by the journals will be presented by the authors. An academic and a Board representative will respond, followed by discussion with the audience. The papers are on the following topics:
On the second day, IASB staff will present case studies for discussion by the audience. The case studies will be:

Participants

The objective is to have 50 academic participants and 50 non-academic participants. The EAA has invited the academics, and Board has invited the non-academics. 
The Board rotates the location of the forum around different geographical regions with the objective of engaging with a broad range of participants over several years. Selection of the non-academics was made to achieve an overall geographical balance with a specific focus on Europe this year, and a balance across different backgrounds, for example users, auditors, preparers and standard-setters.


Comments

Popular posts from this blog

Funds Listing

As a debt capital-focused securities exchange, FMDQ also provides a robust platform for the listing of Mutual and Exchange Traded Funds. Mutual Funds   are investment vehicles operated by money managers, which typically pools funds from investors for the purpose of investing the funds in securities such as stocks, bonds, and money market instruments. They are also classified according to the types of securities invested in. Fixed Income Mutual Funds, which are focused primarily on investments in government and corporate bonds; and Money Market Mutual Funds (or Money Market Funds) which are focused on investments in short-term debt securities such as treasury bills and commercial papers, are permitted for listing and trading on FMDQ, in line with the provisions of the FMDQ Bond Listing and Quotation Rules. Exchange Traded Funds (ETFs)   are marketable securities that track an index, a commodity, bond, or a basket of assets. Unlike mutual funds, ETFs are traded on an exc...

Bond Listing

FMDQ OTC Securities Exchange provides an efficient platform for registration, listing, quotation and valuation of bonds. FMDQ through its trading and surveillance systems and and the publication of FMDQ Daily Quotations List has empowered the Nigerian sovereign bonds and other classes of bonds with price discovery, transparency and market integrity. Bonds listed and admitted on FMDQ are traded by its Dealing Members some of which act as primary dealers to the sovereign domestic bonds. FMDQ Dealing Members act as market makers to the Nigerian sovereign bonds and some other classes of bonds thereby providing trading liquidity to the Nigerian bond market. The OTC securities exchange is responsible for circa 100% of bonds traded in Nigeria. As part of its mandate to provide exceptional levels of information transparency, FMDQ provides continuous disclosure of relevant information on fixed income issues listed on its platform. This information includes amongst others – issue siz...

IASB consults on the accounting for financial instruments with characteristics of equity

The International Accounting Standards Board (Board) today has published for public comment a  Discussion Paper  on how companies issuing financial instruments should classify them in their financial statements. IAS 32  Financial Instruments: Presentation  currently sets out how a company that issues financial instruments should distinguish financial liabilities from equity instruments. That distinction is important because the classification of the instruments affects how a company’s financial position and performance are depicted. IAS 32 works well for most financial instruments. However, continuing financial innovation means that some companies find it challenging to classify some complex financial instruments that combine some features of both debt—liabilities—and ordinary shares—equity instruments. Challenges in classifying these instruments can result in diverse accounting in practice, which in turn makes it difficult for investors to assess and...