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Website and eIFRS Sponsored by KPMG LLP and the KPMG Foundation



Welcome 

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.


IAAER General Meeting

A General Meeting of the IAAER will be held on Saturday, February 20, 2016, from 6 pm to 7 pm at the Joint Meeting of the International Accounting Section of the American Accounting Association and the IAAER at the Le Méridien Hotel, Room TBA, New Orleans, Louisiana, USA.

The purpose of this meeting is to discuss a proposal to amend the IAAER Constitution.

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 lkidwell@uwyo.edu.

Vol. 27 No. 1


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



New Orleans, Louisiana

The 22nd Midyear Meeting and 12th Ph.D. / New Faculty Consortium of the International Accounting Section of the American Accounting Association will be held jointly with the International Association for Accounting Education and Research (IAAER) February 18-20, 2016.

Key Dates:
  • Paper Submission Deadline: October 15, 2015
  • Notification of Acceptance or Rejection: December 20, 2015

June 6 -7, 2016: IAAER ACCA Emerging Accounting Scholars Workshop: Call for Research Proposals

Bucharest, Romania

The Inte
rnational Association for Accounting Education and Research (IAAER) and Association of Chartered Certified Accountants (ACCA) will host our Emerging Accounting Scholars Researcher Workshop in Bucharest, Romania. The workshop will be held in conjunction with the AMIS 2016 international Conference organized by the Bucharest University of Economic Studies. The objective of the conference is to provide doctoral students, early career researchers, and emerging scholars feedback on their research.

Key Dates:
  • Deadline for proposal submission: October 15, 2015
  • Preliminary selection decisions advised and written feedback: November 30, 2015
  • Deadline to resubmit revised proposals and response to reviewers: March 1, 2016
  • Final acceptances advised: April 1, 2016


October 20-21, 2016: IAAER - MODAV Joint Accounting Conference
Izmir, Turkey

The International Association for Accounting Education and Research (IAAER) and MODAV will host a joint accounting conference in Izmir, Turkey with a paper development workshop to follow on October 22. This conference aims to explore current issues in accounting with a special emphasis on application, research and education in emerging economies.

Key Dates:
  • Submission Deadline: June 1, 2016
  • Notification of results: September 1, 2016
  • Registration deadline: September 30, 2016

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.