This commentary describes some of the steps that the International Accounting Standards Board (IASB) is taking to develop its research programme and draw on the work and people in the broader research community. I think it is important that we move even further away from decision-making based on...

In their leases ED issued in May 2013, the IASB and FASB used the annuity method of amortization while at the same time disavowing that they were doing so.

This paper investigates the relative and the incremental value relevance of Comprehensive Income (CI) and Other Comprehensive Income (OCI) across European countries after the mandatory adoption of the International Accounting Standards Board (IASB) standards. This topic, which has already been...

Current lease accounting standards classify leases as either operating or finance leases. Operating leases do not require recognition of lease assets or lease liabilities on the balance sheet. Proposed changes to lease accounting would require a lessee to recognise assets and liabilities for...

The International Accounting Standards Board (IASB) and the Financial Accounting Foundation (FAF) have recently completed post-implementation reviews (PIRs) for their converged standards on operating segments IFRS 8 and SFAS 131. The two accounting bodies use PIRs as an additional standard...