About the Conference

This co-sponsored conference will provide a forum for the presentation of academic research studies that produce insights into whether the FASB and/or IASB standards on revenue recognition (Topic 606 and IFRS 15), leases (Topic 842 and IFRS 16), and financial instruments (Topic 326 and IFRS 9) have: (i) accomplished their stated objectives, (ii) provided benefits to users of financial information, (iii) resulted in unexpected implementation or continuing application costs, or (iv) given rise to unexpected economic consequences. Research that examines the impact of similarities or differences between US GAAP and IFRS Standards in these areas is also appropriate.

About the Conference

Accounting for an
Ever-Changing World

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.

Additional materials:
IASB links
General resources:
Academic page

IFRS 16 Leases
Implementation page
Webinar for academics

IFRS 9 Financial Instruments: Classification and Measurement
Resources page
PIR page
Webinar for academics

IFRS 9 Financial Instruments: Impairment
Resources page
Webinar for academics

IFRS 9 Financial Instruments: Hedge Accounting
Resources page

IFRS 15 Revenue from Contracts with Customers
Resources page
Webinar for academics

If you have any questions, please email IFRS Foundation Technical Staff member Ana Simpson at asimpson@ifrs.org