IASB Research Forum 2025 audio recordings and papers available
IASB Research Forum 2025 audio recordings and papers available
The audio recordings and the meeting papers of the International Accounting Standards Board (IASB) Research Forum 2025 have been released. The 2025 Research Forum was held in Germany from 6 to 7 November 2025.
The following topics were discussed:
The recordings and papers may be accessed here.
The following topics were discussed:
- Discretionary impairments of finite and indefinite intangible assets
- Recognising non-compete clauses as intangible assets
- IFRS 17 Insurance Contracts transition effects
- A study of amendments to IFRS Accounting Standards
- How does reporting complexity in the statement of cash flows affect the decision usefulness of cash flow information?
- Visibility of segment reporting reshuffling?
- Comprehensive review of IFRS research
- IFRS adoption and capital flows sensitivity to global uncertainty in Latin America
- Cost-benefit assessments of accounting standards
The recordings and papers may be accessed here.