A DEDICATED research facility to create more evidence-based reporting standards has been created by global accounting standard setter the IASB.
The IFRS Research Centre aims to facilitate communication between the IASB and the broader research community.
Its main objectives are to increase awareness of the issues that the IASB will be considering in the coming two to three years, to encourage research professionals to undertake targeted research projects and to contribute to the IASB moving to more evidence based standard-setting.
The centre will highlight ways for academics to participate in the standard-setting process and enable those engaged in research to stay informed about the IASB’s research activities.
Commenting on the announcement, Hans Hoogervorst, chairman of the IASB, said:”We recognise the importance of high quality research to help the IASB develop financial reporting standards and assess the outcomes of those standards. The research community has a particularly important role to play by undertaking analysis and research that is independent.”
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