Global Standards for the world economy

Tuesday 20 August 2019

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Research impact

Research used in other areas of our work


This page provides links to some of the academic and other research we have used as background in formation of areas of our work other than Post-implementation Reviews.

In addition, we are making increasing use of academic and other research in our published effects analyses.


Title Author Document type
Disclosure Initiative: Principles of Disclosure
Drafting of Disclosure Requirements—Cover note (AP 11F)
Drafting of Disclosure Requirements—IAS 16 Property, Plant and Equipment (AP 11G)
Drafting of Disclosure Requirements—IFRS 3 Business Combinations (AP 11H) Disclosure Principles and Objectives (AP 11I)
NZASB Papers presented to the IASB (April 2015)
The use of information by capital providers Stefano Cascino, Mark Clatworthy, Beatriz García Osma, Joachim Gassen, Shahed Imam, Thomas Jeanjean Academic literature review used in a presentation to the IASB (January 2014)
Separate Financial Statements EFRAG, ICAC, OCI, RJ Discussion Paper used in a presentation to the CMAC (February 2015)
Reporting Changes in Accounting Policies—Information Needs of Investors OIC Slide presentation used in a presentation to the CMAC (February 2015)
Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. Preparers Survey— Preliminary Results OIC Slide presentation used in a presentation to the GPF (March 2015)
The Alternative Proposal for Participating Contracts European CFO Forum Paper presented to the IASB (November 2014 education session
The use of information by capital providers As above Slide presentation used in a presentation to the IASB (January 2014)
The Case for Global Accounting Standards: Arguments and Evidence Ann Tarca Academic literature review cited in IFRS as global standards: a pocket guide
An Analysis of the International Development of the Equity Method Christopher Nobes Academic paper cited in IASB Agenda Paper 13 (May 2014)
Issues Paper on IAS 41 Agriculture Asian-Oceanian Standard-Setters Group (AOSSG) Issues paper cited in IASB Agenda Paper
Foreign Currency Accounting Issues Korea Accounting Standards Board Research report included in IASB Agenda Paper 8a(d) (October 2014)
The cost of IFRS transition in Canada Canadian Financial Executives Research Foundation Research report link posted on IFRS Foundation website
IFRS Adoption and Implementation in Korea, and the Lessons Learned Korea Accounting Standards Board Financial Supervisory Service IFRS Country Report discussed at IFRS Advisory Council meeting (June 2013)




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