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FASB, IASB, and The Accounting Review Seek Academic Research Papers for Joint 2022 “Accounting for an Ever-Changing World” Conference

Lakewood Ranch, FL — February 10, 2021 — The Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB), and The Accounting Review (TAR) have issued a joint call for academic research papers on how key standards are performing in the capital markets. Selected papers will be presented at a joint conference titled “Accounting for an Ever-Changing World,” currently scheduled for November 2-4, 2022 in New York City, and will be considered for publication in The Accounting Review (a publication of the American Accounting Association (AAA)).

The initiative is intended to strengthen connections between the academic and standard setting communities and encourage academic research that supports the FASB and the IASB in their post-implementation review of recent major standards.

Call for Research Papers

Research papers should focus on the effectiveness of the FASB and/or IASB standards on revenue recognition (Topic 606 and IFRS 15, Revenue from Contracts with Customers), leases (Topic 842 and IFRS 16, Leases), and financial instruments (Topic 326, Financial Instruments – Credit Losses and IFRS 9, Financial Instruments). Specifically, the standard-setting Boards seek information on whether the standards have:

  • Accomplished their stated objectives
  • Provided benefits to users of financial information
  • Resulted in unexpected implementation or continuing application costs, or
  • 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.

Deadline for Paper Submissions
The deadline to submit papers is May 15, 2022; early submission is encouraged. Selected papers will be presented at the conference and considered for potential publication in The Accounting Review. Papers should follow TAR’s editorial policy and be submitted via the journal homepage, along with a cover letter indicating the submission is for the joint conference. (A submission fee of $200 is required and can be paid during submission to the journal).

More Information
For more information about the conference and links to the standards, educational materials and information about relevant research opportunities on the FASB and IFRS Foundation websites visit the Conference Website:  

American Accounting Association (AAA)

The Accounting Review, published since 1926, is the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology.

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