Accounting for an
A Joint Conference of the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB), and The Accounting Review (TAR)
International Accounting Standards Board (IASB)
As part of its due process the IASB conducts Post-implementation Reviews (PIRs) of its Standards. The Board will assess whether: the objectives of the standard-setting project have been met; information provided by applying the Standard is useful to users of financial statements; the costs arising for preparing, auditing, enforcing, or using the information provided by applying the Standard are broadly as expected by the Board when it developed the Standard; and the requirements are capable of being applied consistently. Academic research can contribute to the PIR process. Listed below are links to additional materials that are relevant to academic research and PIRs. The Accounting for an Ever-Changing World conference offers an opportunity to discuss academic research on these topics.
IFRS 9 Financial Instruments: Hedge Accounting
If you have any questions, please email IFRS Foundation Technical Staff member Ana Simpson at firstname.lastname@example.org