{"id":1645,"date":"2021-02-13T15:41:52","date_gmt":"2021-02-13T07:41:52","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1645"},"modified":"2021-02-19T15:53:58","modified_gmt":"2021-02-19T07:53:58","slug":"call-for-research-proposals-to-inform-the-iasbs-planned-post-implementation-reviews-of-3-ifrs-standards","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2021\/02\/13\/call-for-research-proposals-to-inform-the-iasbs-planned-post-implementation-reviews-of-3-ifrs-standards\/","title":{"rendered":"Call for research proposals to inform the IASB&#8217;s planned post-implementation reviews of 3 IFRS Standards"},"content":{"rendered":"\n<p>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 <em>Revenue from Contracts with Customers<\/em> or the application of the disclosure requirements in IFRS 7 <em>Financial Instruments: Disclosures<\/em> by entities applying IFRS 9 <em>Financial Instruments<\/em>. <\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>The deadline for submitting research proposals is 31 March 2021. <\/p>\n\n\n\n<p>In addition, the <em>Australian Accounting Review<\/em> has announced a call for papers for a Special issue of the Journal that related to the application and impact of IFRS 9 <em>Financial Instruments<\/em>. <\/p>\n\n\n\n<p>The changes introduced by IFRS 9 include: (a) classification and  measurement &#8211; a logical,  single  classification  approach  driven  by  cash  flow  characteristics  and  how  financial  instruments  are  managed;  (b)  impairment  &#8211;  forward-looking  \u2018expected  credit  loss\u2019  impairment  model;  and  (c) hedge  accounting  &#8211;  requirements  that  better  align  with  risk  management  activities. Changes to disclosure requirements were introduced in IFRS 7 <em>Financial Instruments: Disclosures<\/em>. <\/p>\n\n\n\n<p>Expressions of interest to contribute to the special issue must be given  by 15 April 2021. <\/p>\n\n\n\n<p>Source: IFRS, 13 February 2021<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[7,6],"tags":[],"class_list":["post-1645","post","type-post","status-publish","format-standard","hentry","category-accounting","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1645","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=1645"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1645\/revisions"}],"predecessor-version":[{"id":1646,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1645\/revisions\/1646"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1645"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}