The mission of the IAAER is to promote excellence in accounting education and research on a worldwide basis and to maximize the contribution of accounting academics to the development and maintenance of high quality, globally recognized standards of accounting practice.
COSMOS Accountancy Chronicle
COSMOS Accountancy Chronicle publishes announcements of upcoming conferences, and links to the major academic and professional accounting organizations of the world. To submit materials to Cosmos, send an email attachment to firstname.lastname@example.org.
CIMA Launches new Topic Specific Funding Initiative
The Chartered Institute of Management Accountants has launched a new Topic Specific Funding Initiative. Funding is available from £5,000 to £40,000 and is being offered for projects which explore issues in the field of management accounting within one of the three following topics: Stewartship & Trust, Costing, and Analytics.
More information can be found in the following flyers:
The closing date for applications is August 31, 2016.
Presentations and Reports
These slides presented at an IFRS Plenary Workshop during the African Accounting and Finance Association (AAFA) Conference covers a wide range of topics such as: Framework-based IFRS approaches, fair value and other measurement issues, and root causes of financial reporting anomalies.
This paper focuses on a long-standing challenge for standard setters: what kind of standards should they write? How specific and prescriptive should standards be? How should cost considerations influence requirements? How should standard setters balance comparability with effective communication of an entity’s strategy and business model? What are reasonable expectations for the use of judgement? And what is the interaction of the types of standards with the training – both skills and subject matter knowledge – of accountants? These issues are explored using examples from recent IASB standard setting, primarily the IASB’s new revenue standard. The author concludes that there is no single answer.
IAAER Sponsored Conferences
October 20-21, 2016: MODAV Accounting Conference
After consultation and discussion among the IAAER Executive Committee, we have concluded that the IAAER should withdraw from joint sponsorship of the Accounting Conference scheduled for October 20-21, 2016 in Izmir, Turkey. IAAER will continue to collaborate with the Accounting Conference organizing committee through its involvement on the scientific committee and by promoting the conference and providing support in preparing the conference program. We have discussed this decision with our colleagues in Turkey; while they regret the decision, we think they also understand it. The conference itself will be held as scheduled. IAAER members are of course welcome to register for and attend the conference, which will be sponsored by MODAV with IAAER as a collaborating organization.
University and Institutional Members
- University members include the accounting departments of universities worldwide with a commitment to accounting education and research. Faculty members of these universities enjoy unlimited access to all electronic International Financial Reporting Standards hosted by the IASCF. Click Join above to become a university member.
- Institutional members include leading accounting professional bodies and academic associations worldwide that collaborate with IAAER for the promotion of accounting education and policy relevant research. Click Join above to become an institutional member.