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:

• pensions;
• the Conceptual Framework for Financial Reporting topic 1;
• the Conceptual Framework for Financial Reporting topic 2;
• taxes; and
• disclosure.

On the second day, IASB staff will present case studies for discussion by the audience. The case studies will be:

• Financial Instruments with Characteristics of Equity Part A;
• Financial Instruments with Characteristics of Equity Part B; and
• what is interest in EBIT?

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.