Presentations from the 2024 IASB Research Forum now available
Presentations from the 2024 IASB Research Forum now available
The International Accounting Standards Board (IASB) hosted its 2024 Research Forum on 4-5 November 2024. The presentations from the Research Forum are now available.
The topics were:
The topics were:
- Recognition and disclosure of intangibles under international financial reporting standards
- R&D disclosure and the informativeness of future earnings
- A proposal for goodwill accounting
- Incorporating carbon emissions into decision-making – the case of transactional connectivity
- The determinants and informativeness of ‘voluntary’ climate and sustainability related financial disclosures in Australia
- Hybrid financial instruments: an international examination from the IFRS 17 and Solvency II perspective
- Practical expedients—a valid tool in IFRS standard-setting?
- Clarity and conciseness of financial narrative disclosures: does the practice statement matter?
- Case Study Session—Climate related and other uncertainties in financial statements