On or about 12 February 2021, the IFRS Foundation invites academic proposals for research projects relating to the application of the disclosure requirements in IFRS 15 Revenue from Contracts with Customers or the application of the disclosure requirements in IFRS 7 Financial Instruments: Disclosures by entities applying IFRS 9 Financial Instruments.
The aim of the research is to inform the Disclosure Initiative projects of the International Accounting Standard Board (IASB), specifically to inform the Targeted Standards-level Review of Disclosures project. It will contribute to providing evidence that is relevant to current standard-setting projects and the post-implementation reviews of IFRS 9 and IFRS 15.
The deadline for submitting research proposals is 31 March 2021.
In addition, the Australian Accounting Review has announced a call for papers for a Special issue of the Journal that related to the application and impact of IFRS 9 Financial Instruments.
The changes introduced by IFRS 9 include: (a) classification and measurement – a logical, single classification approach driven by cash flow characteristics and how financial instruments are managed; (b) impairment – forward-looking ‘expected credit loss’ impairment model; and (c) hedge accounting – requirements that better align with risk management activities. Changes to disclosure requirements were introduced in IFRS 7 Financial Instruments: Disclosures.
Expressions of interest to contribute to the special issue must be given by 15 April 2021.
Source: IFRS, 13 February 2021